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1994 (3) TMI 143 - AT - Income TaxExtract: .......solutely no device or subterfuge to defraud or deprive the Revenue and the assessee was justified in not disclosing the income of Rs. 1,87,178 for assessment year 1983-84. 15. Taking a total view of the matter, we hold that no penalty was leviable in this case. The penalty of Rs. 1,22,017 is hereby deleted. 16. In the result, the appeal is allowed.
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