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1980 (2) TMI 133 - AT - Income TaxExtract: .......he body also indicated that it was for filing of incorrect estimate with knowledge and intent. Obviously penalty on the basis of a different charge could not be imposed. 9. We hold that the levy of the penalty was not proper and the learned AAC was right in cancelling the same. We uphold the order of learned AAC. 10. In the result the appeal fails.
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