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2001 (2) TMI 280 - AT - Income TaxExtract: .......enalty under s. 271(1)(c) could be imposed on the facts and circumstances of the case. Accordingly penalty under s. 271(1)(c) confirmed by the CIT(A) is cancelled. Consequently, the appeal filed by the Revenue has no force and the same is also dismissed. 4. In the result, the appeal filed by the assessee is allowed and that of Revenue is dismissed.
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