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2009 (8) TMI 1253 - ITAT AHMEDABAD
Extract:
.......he penalty levied by the Assessing Officer. Therefore ground no.1, in these four appeals is allowed. 8. No additional ground having been raised in terms of residuary ground no.2 in these four appeals, therefore, these grounds are dismissed. 9. In the result, all the four appeals are allowed. Order pronounced in the Open Court on 4th September 2009.