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1984 (1) TMI 81 - ITAT AHMEDABAD-CExtract: .......nt order and they could only be interested in finding out whether they have anything to any as a result thereof and may make this enquiry only from the ITPs, For all these reasons we are of the view that the assessee ought to have the benefit of doubt regarding proof of Mens rea in the case. We therefore, delete the penalties and allow the appeals.
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