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1982 (6) TMI 45 - HC - Income TaxExtract: .......penalising him in so far as the interest of the Revenue in the collection of tax is concerned. Because of all the above, we are of the opinion, that the present was not a case on its facts which attracted the mischief of s. 271(2) of the Act. Being of this view, we answer the question referred to us in the negative, i.e., in favour of the assessee.
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