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1994 (7) TMI 109 - ITAT BANGALOREExtract: .......ot be considered to be guilty of any of the offences as envisaged under section 271(1)(c). Hence, we reverse the orders of the authorities below and cancel the penalty under section 271(1)(c) imposed upon the assessee by holding that this is not a fit case for imposition of such penalty. 24. In the result, the appeal filed by the assessee succeeds.
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