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2002 (7) TMI 410 - ITAT DELHIExtract: .......he question of filing any statement of advance-tax also did not arise. Respectfully, following the decisions mentioned earlier, we hold that the CIT(A) was not justified in sustaining the penalty under section 273(1)(b) of the Act. Penalty sustained by the CIT(A) is, therefore, deleted. 6. In the result, the appeal filed by the assessee is allowed.
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