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1983 (7) TMI 68 - ITAT AHMEDABAD-CExtract: .......es appears to us to be reasonable and we, accordingly, direct that the ITO will recompute the penalties imposable on the assessee-partners at the rate of 10 per cent of the difference between the assessed tax as defined in sub-section (2) of section 215 and the tax demanded under section 210. 17. In the result, the assessees appeals partly succeed.
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