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1990 (5) TMI 56 - ITAT AHMEDABAD-CExtract: .......above and has not been disputed before us, had made advance payment of tax in excess of the assessed tax and had become entitled to refund. That clearly showed that the conduct of the assessee-firm was not contumacious. That being so no penalty u/s 271(1)(a) was leviable upon it. 13. In the result, the penalty is cancelled and the appeal is allowed
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