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1990 (9) TMI 119 - ITAT AHMEDABAD-BExtract: .......er the facts and evidence supplied by the assessee was sufficient to enable the Income-tax Officer to come to an independent conclusion or not. The assessee has not made a claim (unjustified though it may be) on the basis of any false statement of fact or suppression of facts. For the above reasons the penalty is cancelled and the appeal is allowed
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