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1995 (6) TMI 65 - AT - Income TaxExtract: .......ttracted. This view is supported by the decisions of the Tribunal in the case of Harilal Dhanwani and Papalal Gaur. We, respectfully following the aforementioned decisions of the Tribunal, hold that s. 271A is not attracted in this case. The penalty of Rs. 9,900 invested under s. 271A is accordingly deleted. 8. In the result, the appeal is allowed.
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