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1995 (4) TMI 269 - MADRAS HIGH COURTExtract: .......1, before completing the assessment, rectifying the mistake occurred in the original return, penalty under section 12(5)(iii) of the Act is not exigible. Therefore, we accept the order passed by the Tribunal in deleting the penalty levied under section 12(5)(iii) of the Act. 10.. Accordingly, the revision is dismissed. No costs. Petition dismissed.
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