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1981 (7) TMI 7 - MADHYA PRADESH HIGH COURTExtract: .......ation and no penalty can be levied in the circumstances of the case. We would, therefore, answer the first question in favour of the assessee and against the Department. In view of the fact that no penalty is leviable, the rate at which this could be levied would not arise. The second question, therefore, will not arise and it need not be answered.
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