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1991 (2) TMI 215 - AT - Income TaxExtract: .......stify the separate addition or penalty therefor in respect of oil cake. The Survey Officer himself has stated that the quantity of oil cake was 3,600 kgs. approximately which shows that it was not the actual figure. Accordingly, we uphold the order of the CIT(A) and reject the ground taken by the Revenue. 10. In the result, the appeal is dismissed.
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