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1978 (3) TMI 141 - AT - Income TaxExtract: .......e not exigible in this case for the four asst. years under consideration. Accordingly, we cancel these penalties and allow the four appeals filed by the assessee. 9. In the result, appeal Nos. ITA. 3058, 3063 and 3065/Del/1976-77 are partly allowed and the other five appeals, namely ITA. Nos. 3068, 3060, 3061, 3066 and 3069/Del/1976-77 are allowed.
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