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2010 (3) TMI 1167 - ITAT DELHI
Extract:
.......o the present case and it has to be held that it is not a case where levy of penalty can be held to be justified. 19. In view of aforementioned discussion, we see no justification in the order of learned CIT(A) vide which the impugned penalty has been upheld. We delete the penalty for both the years. 20. In the result, both the appeals are allowed.