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1999 (8) TMI 102 - ITAT AHMEDABAD-A
Extract:
.......AO has proceeded to impose the penalty in a routine and mechanical manner without applying a judicious approach during the penalty proceedings. In this view of the matter, we hold that the impugned order of the learned CIT(A) does not call for any interference. 6. In the result, the order of the learned CIT(A) is upheld and the appeal is dismissed.