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2010 (9) TMI 1150 - ITAT AHMEDABAD
Extract:
.......nalty proceedings u/s 271(1)(c) of the Act. The ld. AR did not make any submissions on this ground. Mere initiation of penalty proceedings being not appealable, this ground is, therefore, dismissed. o p /o p 25. In the result, appeal is partly allowed but for statistical purposes. o p /o p Order pronounced in the court today on 24 -09-2010 o p /o p