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1969 (7) TMI 14 - ORISSA HIGH COURTExtract: .......iable to pay penalty. On the aforesaid analysis, we would answer the question by saying that, in the facts and circumstances of this case, penalty under section 28(1)(c) of the Income-tax Act, 1922, has not been validly imposed. The reference is answered accordingly. In the circumstances, there will be no order as to costs. P. N. MISRA J.- I agree.
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