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1977 (4) TMI 77 - ITAT MADURAIExtract: .......ss for levy of penalty over and above the amount levied even by the AO. As pointed out in MTA 128/76 since the actual suppression in groundnut kernel is taken as only Rs. 54,068.00, the penalty is attracted under s. 12(3) of the Act only with reference to this amount. Hence there is no merit in the enhancement petition. It is accordingly dismissed.
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