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1991 (7) TMI 125 - ITAT AHMEDABAD-CExtract: .......n be validly imposed under such facts and circumstances. This view is fortified by the judgment of Hon ble Gujarat High Court in the case of Smt. Ramalaxmi Jivraj vs. CWT (1982) 138 ITR 731 (Guj). We, therefore, cancel the said penalty. 17. In the result the Revenue s appeal is dismissed and the cross objection submitted by the assessee is allowed.
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