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1981 (10) TMI 69 - ITAT CHANDIGARHExtract: ....... to be accepted by the assessee. In any case, explanation offered by the assessee in the course of penalty proceedings were such which can be said to take the assessee out of the ambit of the Explanation also. 10. The result would be that the penalty is cancelled on more than one count, independent of each other, as mentioned above. Appeal allowed.
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