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1980 (11) TMI 80 - ITAT DELHI-DExtract: .......0 or so. The past record of the assessee has been quite clean. Taking into account all the circumstances we are inclined to hold that it has not been established by the Revenue that there was an attempt on the part of the assessee to suppress the income consciously. It was not, therefore a fit case of the levy of the penalty and hence we delete it.
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