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2004 (2) TMI 273 - ITAT AMRITSAR
Extract:
.......34 for the block period - assessment years 1987-88 to 1996-97 and 1-4-1997 to 30-7-1997 - order dated 24-3-2003. As such, while accepting the appeal of the assessee, we direct to delete the penalty imposed under section 158BFA(2) by the Assessing Officer and confirmed by the learned CIT(A). 10. As a result, the appeal of the assessee gets accepted.