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1979 (3) TMI 93 - AT - Income TaxExtract: .......quired only in cases to which Sec. 8(2) of the Voluntary Disclosure Act is applicable. In the circumstances, the IAC was clearly in error in levying the penalties in these three years. We, therefore, accept the appeals and direct the amounts of penalties to be refunded, if already collected form the appellant. 5. In the result, appeals are allowed.
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