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1994 (3) TMI 145 - ITAT CHANDIGARHExtract: .......e of the assessee whose income was marginally higher than the minimum limit. Therefore, looking to the special circumstances, we are of the view that in the interest of justice, no penalty should be levied on the assessee under s. 273(2)(b) of the Act. We, therefore, delete the penalty. The assessee s appeal succeeds and the Revenue s appeal fails.
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