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1980 (10) TMI 112 - AT - Income TaxExtract: .......and, therefore, it is clear that the charge under s. 273(c) was not brought home to the assessee in the notice. In similar circumstances, the penalty was cancelled by Jaipur Bench of the Tribunal in the case of M/s. Durga Oil Mills (1980) 9 TTJ 555 (1980) 9 TLR 242. Having regard to all these facts and circumstances, I, cancel the impugned penalty.
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