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1994 (1) TMI 121 - ITAT CHANDIGARHExtract: .......se and the case laws, we find that the first appellate authority has taken a correct legal view in the matter and since the assessee had paid tax at source and no demand was created, it was not a case where any penalty could be levied. Therefore, we find that the penalty has been rightly deleted. 7. In the result, the appeal fails and is dismissed.
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