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1982 (12) TMI 162 - ALLAHABAD HIGH COURTExtract: ....... was a bona fide mistake on the part of the assessee, the revision cannot succeed. Mere non-mentioning of the godown will not attract a penalty unless there is in existence some other circumstances indicating on the part of the assessee an intention to evade the law. In the result, the revision is dismissed with costs which are assessed at Rs. 200.
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