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1980 (5) TMI 63 - AT - Income TaxExtract: .......pecified and the charge against the assessee is not found under s. 271(1)(c), as I have held that s. 271(1)(c) is not attributed. I cannot enlarge the scope of the said section. I, therefore, held that the Explanation is not attracted as contended by the Deptl. Representative. The penalty is deleted and the appeal allowed. 6. The appeal is allowed.
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