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1984 (12) TMI 120 - AT - Income TaxExtract: .......firm, we hold that there was only a technical or venial breach for which no penalty is called for. There is an Authority of Supreme Court in Hindustan Steel Ltd. vs. State of Orissa (1972) 83 ITR 26 (SC) in support of our stand. 4. In the result, the appeals are allowed and penalty of Rs. 2,152 for 1976-77 and Rs. 2,900 for 1977-78 are knocked off.
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