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2005 (9) TMI 541 - ITAT DELHIExtract: ....... Thus, on consideration of totality of the circumstances and the relevant material on record, we set aside the finding of learned CIT(A) and cancel the penalty imposed by the Assessing Officer under section 271C and so sustained by the learned CIT(A). Consequently, the penalty stands cancelled. 34. In the result, assessee rsquo s appeal is allowed.
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