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1980 (12) TMI 77 - ITAT CALCUTTAExtract: .......ad a genuine difficult in not anticipating the exact income. Sec. 273(c) is a penal provision and unless it is established that the assessee deliberately avoided filing of the revised return it should not be penalised. Taking, therefore, all the facts and circumstances of the case, we endorse the finding of the CIT (Appeals) and dismiss the appeal.
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