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2013 (4) TMI 822 - ITAT AHMEDABADExtract: .......impugned Assessment Order itself now stood quashed by the respected Coordinate Bench from where the penalty in question has germinated, therefore, in consequence thereof, this penalty u/s.271(1)(c) do not survive any more, hence hereby direct to revoke the same. In principle grounds are allowed. 4. In the result, Assessee’s appeal is allowed.
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