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1974 (8) TMI 11 - HC - Income TaxExtract: .......in the affirmative, in favour of the assessee and against the revenue and hold, that, on the facts and in the circumstances of the case, the Tribunal was correct in setting aside the penalty levied under section 271(1)(c) of the Act. There would be no order as to costs of this reference. S. K. JHA J.-- I agree. Question answered in the affirmative.
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