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1980 (12) TMI 64 - ITAT AMRITSARExtract: ....... A part of this claim will be liable to be carried forward together with unabsorbed claim brought forward from earlier years. In this view of the matter, we cannot find that the assessee was in error in filing a nil estimate under s. 212. We, therefore uphold the finding of the AAC cancelling the penalty and dismiss the appeal filed by the Revenue.
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