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1978 (12) TMI 102 - ITAT MADRAS-BExtract: .......circumstances we hold that it is only by a mistake that these sums were not returned. Moreover, the tax that is sought to be evaded by such omission amounts to petty sums and we, therefore, take it that the assessee has not intentionally omitted these items from the returns. We accept the appeals and cancel the penalties. 5.The appeals are allowed.
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