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1999 (12) TMI 688 - ITAT AHMEDABADExtract: ....... test of probabilities is not satisfied in this case. We are, therefore, unable to hold that on facts and in the circumstances of the case, penalty under section 271(1)(c) is exigible in respect of addition of Rs. 12,728. The same has rightly been cancelled and we uphold the impugned order. 5. In the result, the Revenue rsquo s appeal is dismissed.
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