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1993 (7) TMI 347 - AT - Income TaxExtract: .......directions that the fact of the filing of these statements may be checked and verified by him. In the event, they were filed as claimed by the assessee, we direct that the penalty shall stand deleted. 14. In the result, while IT Appeal Nos. 8998 and 8172 are allowed, but 8997 is partly allowed. ITA 1445 and 878 are allowed for statistical purposes.
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