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1983 (12) TMI 75 - AT - Income TaxExtract: .......his separate finding has been given by the High Court in order to reject the plea that the breach was technical or venial which comes to the same thing as absence of mens rea. This Tribunal in ITA No. 524/Ahd/1982 vide its order dt. 6th April, 1983 has expressed a similar view. 5. For the above reasons, we delete the penalty. The appeal is allowed.
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