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1979 (7) TMI 113 - ITAT AHMEDABAD-BExtract: .......ted the work and the amount ordinarily was due. Taking overall view of the matter we are satisfied that this is not a fit case for imposition of penalty by treating the assessee as an assessee in default. We, therefore, quash the order of the authorities below and direct that penalty if paid should be refunded. In the result, the appeal is allowed.
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