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1984 (3) TMI 159 - ITAT GAUHATIExtract: ....... the provisions of s. 273(c) of the Act were no attracted in the instant case we have no hesitation in holding that no penalty should be imposed on the assessee under s. 273(c) of the Act and as such we delete the penalty imposed on the assessee. 7. As a result appeal No. 14 (Gau) of 1982 is dismissed but the appeal No. 17 (Gau) of 1982 is allowed.
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