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2006 (11) TMI 276 - AT - Income TaxExtract: .......g rolls. It is, thus, clear that the assessee has not been able to discharge the burden that lay upon it under Explanation 1 to section 271 (1)(c) of the Act. We, therefore, uphold the order of the CIT(A) confirming the penalty levied under section 271(1)(c) by the Assessing Officer. 31. In the result, the appeal filed by the assessee is dismissed.
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