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1997 (7) TMI 190 - ITAT COCHINExtract: .......the legal aspect of the dispute and the merits of the case. In our considered opinion, the action taken by the GTO in levying the penalty and confirmed by the Dy. CGT(A) is justifiable. Accordingly we see no reason to interfere with their orders. Therefore, the assessee has to fail. 13. In the result, the assessee fails and the appeal is dismissed.
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