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1992 (4) TMI 93 - AT - Income TaxExtract: ....... the instant case we are satisfied that the surrender was to purchase peace and since the Revenue has not been able to prove the mens rea of the assessee, we are of the opinion that it will be in the interest of justice if the penalty imposed under s. 271(1)(c) is cancelled. 4. In the result, the appeal filed by the assessee is, therefore, allowed.
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