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1990 (7) TMI 137 - ITAT AHMEDABADExtract: .......ct a view to take that penalty should be imposed in a refund case just for not filling of that column. While the intention of the legislature to secure the correct particulars of income must be duly respected, the ultimate result, that is, a large refund cannot also be ignored. Accordingly, the penalty levied is cancelled. 9. The appeal is allowed.
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