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1981 (11) TMI 81 - ITAT CALCUTTA-EExtract: .......d substantially the assessee has not been very much in arrears because it otherwise got some refunds. Taking all these facts into consideration. We are of the opinion that only a token penalty in the present case would serve the ends of justice. We accordingly reduce the same to Rs. 100 only. 5. In the result, the appeal is partly allowed as above.
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