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1981 (9) TMI 142 - ITAT AHMEDABAD-CExtract: .......st any levy of penalty. Obviously he has no chance to reply to any notice. In the face of the above, certainly neither as a matter of fact nor as a matter of law could the ITO come to the conclusion that the assessee has committed a wilful default and is liable for the levy of the penalty. 6. The penalties are cancelled and the appeals are allowed.
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