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1980 (9) TMI 109 - AT - Wealth-taxExtract: ....... the penalties sustained after order of the AAC and allow the assessee s appeals. 4. The assessee s counsel also had referred to the plea of reasonable cause but we do not consider it necessary to go into that at this stage as the appeals are already decided in assessee s favour on the other ground considered above. 5. Both the appeals are allowed.
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