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1990 (10) TMI 123 - AT - Income TaxExtract: .......r. Under the said circumstances it was not fair to impose the penalty upon the assessee. The same view has been taken in the cases cited by the assessee. Consequently, the penalty order passed by the assessing Officer is cancelled. The assessing Officer is directed to refund the penalty, if already collected. 7. In the result, the appeal is allowed
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