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1993 (12) TMI 109 - AT - Income TaxExtract: .......ve since on the facts and in the circumstances of the case the assessee is not liable for penalty under any of the provisions of s. 271(1)(c) of the IT Act, the penalty imposed under s. 271(1)(c) on the assessee by the Assessing Officer and confirmed by the learned CIT(A) is directed to be cancelled. 20. The appeal filed by the assessee is allowed.
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