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1978 (2) TMI 132 - ITAT NEW DELHI-EExtract: .......ght and not due to any wilful or contumacious conduct. In the results, we also hold that there was no justification for levying the impugned penalties under s. 273 of the IT Act, 1961. The penalties are, accordingly, cancelled. 15. In the result, appeal Nos. ITA. 3072, 3074 and 3075/Del/1976-77 are allowed and ITA. No. 3073/Del./76-77 is dismissed.
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