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1981 (2) TMI 123 - ITAT GAUHATIExtract: .......ving taken into account the ratio of the decisions of the Hon ble Gauhati High Court and of the Hon rsquo ble Supreme Court, we are of the view that the penalty imposed in the instance case cannot be sustained. In this view of the matter, penalty order and the order of the ACC are set aside. 10. In the result, the appeal by the assessee is allowed.
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