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1987 (1) TMI 187 - ITAT MADRAS-AExtract: ....... for purposes of levy of penalty under s. 271(1)(a) of the Act, since penalty has to be levied with reference to assessed tax as defined in explanation to s. 271(1)(i) of the Act. We are therefore unable to accept this contention of the ld. counsel for the appellant, also. 7. In the result, we confirm the order of the CIT(A) and dismiss the appeal.
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