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2000 (1) TMI 142 - AT - Income TaxExtract: .......I am therefore, of the view that section 131 clearly applies to the case of the assessee and the Assessing Officer was justified in imposing the impugned penalty under section 272A(1)(c). In this view of the matter, I find no reason to disturb the order of the learned CIT (Appeals). 48. In the result, the assessee fails and the appeal is dismissed.
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