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1991 (5) TMI 107 - ITAT COCHINExtract: .......oth the penalties. 8. Since we have already found that the levy of penalty under s. 271(1)(c)and under s. 273(2)(c)is not justified in the light of the above decision of the Supreme Court, we are not inclined to go into the question as to whether the revised returns are filed under the Amnesty Scheme. 9. In the result, both the appeals are allowed.
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