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1992 (2) TMI 162 - AT - Income TaxExtract: .......nt and the satisfaction of the authority that proceedings for the levy of penalty be initiated. That being the position, the order of the learned Commissioner holding the penalty order dt. 31st July, 1986 to be erroneous or prejudicial to the interests of the Revenue, cannot be upheld. 8. In the result all the appeals filed by the assessee succeed.
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