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2009 (7) TMI 1266 - ITAT AHMEDABADExtract: .......that the ld. CIT(A) was not justified in upholding the levy of penalty under section 271(1)(c) of the Act. Accordingly, we set aside the order of the learned CIT(A) and quash the order of the AO, levying penalty u/s 271(1)(c) of the Act. o p /o p 9. In the result, appeal is allowed. o p /o p Order pronounced in the open court on 24-07-2009 o p /o p
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