1979 (10) TMI 93

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..... Dated:- 17-10-1979 - [Order per : Shri D. N. Mehta, Additional Secretary]. - Government of India have carefully considered the revision application and submissions made therein. 2. This is a case .....

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..... mens rea which alone would justify imposition of personal penalty are missing in the case. 4. The revision application is therefore allowed and the penalty is remitted. - - TaxTMI - TMITax .....

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