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1979 (12) TMI 107 - AT - Income TaxExtract: ....... imposition of penalty. 9. More so, the amount of tax payable stands paid, having been paid by the assessee on his own, the revenue has not suffered any loss. We uphold the impugned order of the AAC which is based on correct appreciation of the facts and circumstances of the case. 10. In the result, the appeal by the revenue fails and is dismissed.
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