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1979 (11) TMI 130 - ITAT GAUHATIExtract: .......ely lay on the Department has not been discharged by it, as such considering all the facts of the case, we are of the opinion and do hold that the facts of the case did not warrant and attract imposition of penalty with the result that the orders of the lower authorities on this count are quashed, the appeal by the assessee succeeds and is allowed.
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