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1995 (8) TMI 79 - AT - Income TaxExtract: .......of Brij Mohan v. CIT 1979 120 ITR 1. 18. In view of the aforesaid facts and discussions, we are of the considered opinion that no penalty can be validly imposed upon the assessee under the aforestated facts and circumstances. We, therefore, direct the Assessing Officer to cancel the said penalty. 19. In the result, the assessee s appeal is allowed.
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