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1977 (4) TMI 59 - ITAT GAUHATIExtract: ....... his powers and the order of the Income-tax Officer cannot be said to be invalid merely because the quantum of penalty was erroneously calculated. 18. In the result, we direct the Income-tax Officer to recompute the penalty for the delay of eight months and refund the excess of penalty if any, paid by the assessee. 19. The appeal is partly allowed.
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