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2004 (6) TMI 304 - ITAT JODHPURExtract: .......ategorical finding that the notice under s. 148 was issued after the revised return was filed by the assessee. So, in our opinion, assessee filed the revised return voluntarily and the penalty in such circumstances is not exigible. As a result, we accept the grounds of appeal of the assessee. 12. In the result, we accept the appeal of the assessee.
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