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1984 (1) TMI 126 - ITAT DELHI-EExtract: .......0 i.e., well below Rs. 10,000. Even on facts also the assessee should succeed. The assessee rsquo s explanation was not believed. The non-belief of the explanation cannot be taken to be a ground for levy of on these facts and circumstances of the case, we hold that the penalty is not leviable. It is deleted. 4. In the result, the appeal is allowed.
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