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1979 (11) TMI 140 - ITAT MADRAS-AExtract: ....... the earlier years oblivious of the full effect of the amended provisions of the Act. In such circumstances, we have not hesitation in agreeing with the findings of the AAC that there was no deliberate concealment which invited imposition of the penalty. The cancellation of penalties is therefore upheld. 6. In the result, the appeals are dismissed.
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