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2012 (12) TMI 1114 - ITAT AHMEDABAD
Extract:
....... the AO for which no inaccurate particulars have been furnished. Accordingly, the penalty levied for A.Y. 03-04 is deleted and penalty for 04-05 is partly allowed. 10. In the result, the Revenue’s appeal for A.Y. 03-04 is dismissed and for 04-05 is partly allowed Order pronounced in open court on the date mentioned hereinabove at caption page