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1995 (1) TMI 121 - ITAT COCHINExtract: .......essee is not an educated person and he was employed as a driver in Bharat Petroleum Corporation Ltd. He depended on time department of his employer for filing his tax return. In the circumstances, we hold that the assessee had acted in good faith. Mens rea cannot be attributed to the conduct of the assessee. 6. In the result, the appeal is allowed.
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