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16. Further in the decision of the Amritsar Bench of the Tribunal in the case of ITO vs Fashionways (supra), it was held that where the assessee filed a revised return prior to the completion of the assessment wherein he corrected the earlier omission or mistake, for such mistake penalty u/s 271(1)(c) of the Act is not leviable. We find that in the instant case, the assessee could not produce any material before us to show that the subsequent returns filed by him in pursuance to notices u/s 148 were legal and valid revised returns u/s 139(5) of the Act. Therefore, the above decision is not applicable to the facts of the instant case.