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2010 (11) TMI 1049 - ITAT AHMEDABADExtract: .......nitiation of penalty proceedings, no substantial grievance at that point of time had caused to the assessee, therefore, this ground being pre-mature is hereby dismissed. 10. In the result, Revenue’s appeal as well as cross objection filed by the Assessee both are partly allowed. Order signed, dated and pronounced in the Court on 30/ 11 /2010.
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