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1992 (8) TMI 137 - AT - Income TaxExtract: .......itors by the Registrar of Co-operative Societies. Considering the totality and the circumstance of this case, we are of the view that penalty under s. 271B is not warranted in this case. The CIT(A) was thus justified in deleting the penalty for asst. yr. 1985-86 as well as for asst. yr. 1986-87. The appeals of the Revenue are accordingly dismissed.
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