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1984 (4) TMI 72 - AT - Income TaxExtract: .......do not find that any fact or material to the computation of assessee s total income has not been disclosed by him. The Explanation will, therefore, not apply to the case of the assessee in view of the exception contained in the proviso there of. We, therefore, cancel the penalty as sustained by the CIT (A). 10. In the result, the appeal is allowed.
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