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1982 (3) TMI 81 - ITAT AHMEDABAD-AExtract: .......ove, we are of the view that in the present case penalty under s. 271(1)(a) of the Act is leviable. On behalf of the parties, no arguments were advanced regarding the quantum of penalty. In our opinion, the finding of the ld. AAC is quite correct and no interference is called for. 18. In the result, both the appeals fail and the same are dismissed.
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