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Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava
penalty levy was deleted for want of application of mind by the tax officer. Revenue's appeal against this HKHC judgment before the Supreme Court came to be summarily rejected. 3. In this context it is observed that the Hon'ble Supreme Court in the case of Amitabh Bachchan 384 ITR 200, while considering the provisions of Section