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1991 (7) TMI 148 - ITAT HYDERABAD-AExtract: .......f the partners. Had it not been so, the correct return for sale-tax which the ITO has made the basis for his assessment orders, would not have been filed by the assessee. In view of the above, we are of the view that the CIT(A) was justified in cancelling the penalty orders. We, therefore, uphold his orders. 18. The Revenue s appeals are dismissed.
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