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2000 (12) TMI 233 - AT - Income TaxExtract: ....... the provisions of law, nor, in view of the pettiness of the amount and other circumstances it can reasonably to treated as establishing assessee s contumacious or guilty conduct. As such, we find the levy of penalty under s. 271(1)(c) to be not justifiable. We, therefore, delete the penalty. 7. In the result, the appeal of the assessee is allowed.
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