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1991 (11) TMI 128 - ITAT JAIPURExtract: .......me impossible for any assessee to raise any claims or contentions which are debatable. Therefore, on facts, we are of the view that the penalty was rightly cancelled by the learned CIT(A). The same is upheld. 16. In the result GTA No. 13/Jp/88 filed by the Department fails and is dismissed, whereas GTA No. 14/Jp/88 filed by the assessee is allowed.
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