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1991 (12) TMI 93 - AT - Income TaxExtract: .......stimates of advance tax filed by the assessee on 12-12-1975 and 15-3-1976 were estimates which the assessee knew or had reason to believe to be untrue within the meaning of section 273(2)(a) of the Act and that the levy of penalty was fully justified. Accordingly, we confirm the order of the CIT (Appeals). 13. In the result, the appeal is dismissed
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