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1979 (9) TMI 106 - AT - Income TaxExtract: .......emplated in s. 273 (a). We would rather say that the estimates filed by the Official Liquidator were not untrue at all and, therefore, there was no question of untrue estimates being filed knowing or believing that those were untrue. The penalties were rightly cancelled by the ld. AAC and hence uphold his order. 14. In the result, the appeals fail.
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