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1986 (3) TMI 145 - ITAT JAIPURExtract: .......qually unworthy, I think technically he may not strictly come in the ambit of section 271(1)(c). So far as his malicious conduct is concerned, he has already been heavily penalised in relation to the first year. The penalty for the second year is, therefore, deleted. 6. In the result, the first appeal is disallowed and the second appeal is allowed.
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