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1980 (6) TMI 64 - ITAT GAUHATIExtract: .......discharge the onus which lay on the department to prove the above facts. Accordingly, the orders of the lower authorities levying and sustaining penalty on the assessee for the assessment year under appeal cannot be sustained. 9. In the result, the penalty levied upon the assessee is cancelled and the appeal by the assessee succeeds and is allowed.
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