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2002 (2) TMI 310 - ITAT CHANDIGARH-AExtract: .......uld not be right to condemn the return as a false return inviting imposition of penalty. 18. I, therefore, do not see any scope to hold that it is a case in which penalty under section 271(1)(c) should have been levied. The penalty imposed has rightly been cancelled by CIT(A) and I uphold his order. 19. In the result, Revenue s appeal is dismissed.
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