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1986 (7) TMI 174 - ITAT DELHI-BExtract: .......lars of his income. In this view of the matter, the penalty requires to be cancelled. We direct accordingly. In the view we have taken it is not necessary to consider further the question whether an item of notional such as income from self-occupied property could be the subject of a penalty under s. 271(1)(c) of the Act. 11. The appeal is allowed.
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