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1994 (7) TMI 120 - AT - Income TaxExtract: ....... section 271(1)(c) is not attracted in the case of assessee, we find it unnecessary to discuss the aforesaid issue which is only of academic nature here. 11. Accordingly, we hold that in the circumstances, the penalty under section 271(1)(c) was not exigible in the case of the assessee which stands deleted. 12. In the result, the appeal is allowed.
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