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2013 (9) TMI 1141 - ITAT JODHPUR
Penalty under s. 271(l)(c) - Held that:- Penalty under s. 271(l)(c) of the Act was not leviable on account of wrong claim made by the assessee in his original return of income, which was corrected in the return of income filed under s. 153A of the Act. - Decided in favour of assessee