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2004 (7) TMI 317 - AT - Income TaxExtract: .......the jurisdictional High Court in the case of Ajanta Dyeing and Printing Mills, no penalty is chargeable as each deposit does not exceed Rs. 20,000. The penalty in that case would work out to lsquo nil rsquo . I, therefore, see no justification to interfere with the order of the CIT(A). 5. In the result, the appeal filed by the Revenue is dismissed.
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