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1981 (2) TMI 127 - ITAT GAUHATI-BExtract: .......e from him. Only when there was a service of valid demand notices, the petitioner rsquo s liability to satisfy them by payment within the time allowed under s. 221(1) would have arisen......... . In this view of the matter we set aside the impugned order and in fact cancel the penalty order. 4. In the result, the assessee rsquo s appeal is allowed.
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