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1992 (2) TMI 138 - AT - Income TaxExtract: .......s of section 273(2)(c) instead of the provisions of section 273(2)(aa) of the Act and we reject the same. 10. In the view we have taken on the legal issue raised in the additional grounds of appeal, we do not find it necessary to go into the merits of the case for levy of penalty under section 273(2)(aa). 11. In the result, the appeals are allowed.
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