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2010 (4) TMI 1129 - AT - Income TaxExtract: .......articulars and resulting levy of penalty. Respectfully following the decision of the decision of the Supreme Court (supra), we find that, in the facts and circumstances of the present case, the penalty is not justified. Accordingly, we set aside the order of the CIT(A) and dismiss the appeal of the revenue. Pronounced in the Open Court on 30.4.2010
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