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2017 (12) TMI 815 - DELHI HIGH COURTPenalty u/s 271(1)(c) - addition u/s 68 - Held that:- This Court is of the opinion that given the finality to the quantum proceedings which fixed the liability upon the income of ₹ 1,34,584/- and the nature of the addition, the imposition of penalty in the circumstances could not be faulted. The citing of past instance or the lack of absence of cross-examination in no way, in the opinion of the Court, vitiates the initiation and culmination of penalty proceedings. No substantial question of law arises.
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