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2002 (1) TMI 951 - ITAT DELHIExtract: .......plea of the Department that penalty below the prescribed limit cannot be imposed, is tenable, but in so far as the present case is concerned, this preposition is not applicable in view of my finding that there was no liability on the part of the assessee to file the return under section 139(4A) of the Act. 6. In the result, the appeal is dismissed.
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