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1981 (4) TMI 125 - AT - Income TaxExtract: .......l neglect or of fraud. The authorities which have been cited above amply support the assessee s view and following these and considering the facts the ld. AAC came to the correct conclusion that it was not a fit case for the levy of the penalty. We uphold the order of the ld. AAC and dismiss the Revenue s appeal. 6. In the result, the appeal fails.
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