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1977 (4) TMI 48 - BOMBAY HIGH COURTExtract: .......selves are not sufficient for bringing the case within s.36(2)(c) or the Explanation. Mr. Chhatre was unable to show that the action of the assessee could be said to fall within the penalty provision. 8. As a result the appeal succeeds and is hereby allowed. The orders of the lower authorities levying penalty under s.36(2) (c) are hereby set aside.
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