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1998 (6) TMI 328 - CEGAT, NEW DELHIExtract: .......for the consistent failure of the assessee, to submit a return in time, the penalty is leviable on him. However, in view of the fact the assessee had not conducted any business, there is cause for reduction of penalty. I, therefore, reduce the quantum of penalty from Rs. 20,000.00 to Rs. 5,000.00. Subject to this, the appeal is otherwise dismissed.
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