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2010 (8) TMI 1058 - ITAT AHMEDABAD
Extract:
.......g the above orders, we cancel the penalty levied on the assessee treating the explanation furnished by the assessee as constituting reasonable cause, we decline to go into other arguments raised by the assessee as they are merely academic. 10. In the result, the appeal filed by the assessee is allowed. Order was pronounced in open Court on 6.8.2010