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1985 (11) TMI 86 - ITAT CHANDIGARHExtract: .......hat type of evidence was required for explaining a part of the pin money out of Rs. 1,380. The assessee was not regularly dealing in sale of potatoes so as to maintain vouchers for sale. In our opinion, no penalty with reference to this amount was exigible. Penalty of Rs. 1,380 is, therefore, deleted. 9. In the result, the appeal is partly allowed.
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