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1998 (9) TMI 149 - AT - Income TaxExtract: .......efault and in none of such defaults the assessee s case is covered, we hold that the assessee is not liable for any penalty under section 271A of the Income-tax Act. We accordingly uphold the order of the Commissioner of Income-tax (Appeals) cancelling the penalty levied by the Assessing Officer. 7. In the result, the Revenue s appeal is dismissed.
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