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1976 (4) TMI 108 - AT - Income TaxExtract: ....... not established the income nature of the aforesaid sum, which has been included in the assessment. The onus of establishing the same is on the Department and the Department cannot be said to have discharged the said onus. We, therefore, hold that penalty is not exigible. We, accordingly, cancel the penalty. 6. In the result, the appeal is allowed.
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