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1993 (7) TMI 331 - KARNATAKA HIGH COURTExtract: .......d be an appropriate penalty. 6.. In the result, these revision petitions are allowed. The orders of the assessing authority, the first appellate authority and the Appellate Tribunal are modified by directing the assessee to pay Rs. 500 each for the assessment years 1985-86 and 1986-87 as penalty under section 12-13(3) of the Act. Petitions allowed.
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