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2000 (5) TMI 154 - AT - Income TaxExtract: .......bove background, the default, if any, of the assessee is technical or venial in character. No penalty under section 271(1)(c) is exigible. 5.6 In the light of above discussion, I hold that learned CIT (Appeals) was right in cancelling the penalty levied on the assessee. Ms action is hereby confirmed. 6. In the result, Revenue s appeal is dismissed.
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