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2004 (12) TMI 303 - AT - Income TaxExtract: .......mposition of penalty. 12. We have also gone through the Budget speech of the Finance Minister while introducing the Finance Bill, 1995, and also the CBDT Circular No. 717, dt. 14th Aug., 1995, which also do not throw any light on the nature of offence on which penalty is imposable under s. 158BFA(2) of the Act. 13. In the result, appeal is allowed.
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