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1985 (6) TMI 66 - ITAT DELHI-CExtract: .......reasonably possible, the Court should take the view in favour of the assessee. In this view of the matter, I am inclined to agree with the learned Judicial Member and hold that the penalty under section 271(1)(a)(i) cannot be imposed on the assessee-firm. The case will now go back to the Bench for deciding the appeal according to the majority view.
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