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2011 (7) TMI 1397 - ITAT AHMEDABADExtract: .......no help to the assessee in the present case. We, therefore, uphold the penalty. 13. In the result, this appeal of the assessee is dismissed. 14. In the combined result, the appeal of the assessee for assessment year 2003-04 is allowed but appeal for the assessment year 2006-07 is dismissed. 15. Order pronounced in the open court on 29th July, 2011.
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