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2007 (4) TMI 657 - ALLAHABAD HIGH COURTExtract: .......d circumstances of the case, the Revenue failed to make out any case that the applicant attempted to evade the tax. In the absence of any such material, penalty under section 15A(1)(o) of the Act cannot be sustained. In the result, revision is allowed. Order of the Tribunal is set aside and the penalty under section 15A(1)(o) of the Act is quashed.
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