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1995 (5) TMI 86 - AT - Income TaxExtract: .......assessee on facts, in the written statement filed on 7-12-1984. In view of these facts and circumstances of the case, we entirely agree with the reasons and conclusion drawn by the CIT (Appeals) and consequently, we uphold the order of the CIT (Appeals) cancelling the penalty imposed by the Assessing Officer. 11. In the result, appeal is dismissed.
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