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1983 (1) TMI 132 - ITAT CHANDIGARHExtract: .......mount is concerned, on the facts, it appears, the assessee did commit a mistake in not properly showing the sundry debtor but the mistake is not such that it establishes contumacious conduct of the assessee or an intention to defraud the revenue. Therefore, in my opinion, the penalty is wrongly imposed, which is cancelled. 9. The appeal is allowed.
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