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1976 (3) TMI 77 - AT - Income TaxExtract: .......raud or any gross or wilful neglect. The onus of the assessee in this behalf stands discharged. No case is made out against the assessee for levy of penalty under s.271(1)(c) of the Act read with the Explanation thereto. 8. In the result, the appeal by the assessee is allowed. Penalty amount if already paid by the assessee shall be refunded to him.
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