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2010 (1) TMI 1184 - ITAT INDORE
Extract:
.......nd no. 3 reads as under - “ That on the facts and in the circumstances of the case, initiation of penalty proceedings u/s 271(1)(c) is not justified.” 247. This ground is of premature nature, hence, the same is dismissed. 248. In the result, the appeal is dismissed. This order has been pronounced in the open court on 28th January, 2010.