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2003 (10) TMI 630 - ALLAHABAD HIGH COURTExtract: .......ciple of law that penalty under section 15-A(1)(o) can be levied only when there was an attempt to evade tax. For the reasons mentioned above the order of the Tribunal is not sustainable and is accordingly set aside. In the result, the revision is allowed and the order of Tribunal is set aside and penalty levied under section 15-A(1)(o) is quashed.
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