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1994 (1) TMI 115 - ITAT AMRITSARExtract: .......de my order of even date in the assessee s own case, in ITA No. 331 (Asr)/1993 by which I have cancelled the penalty under s. 271D of the Act, which was confirmed by the same CIT(A), who cancelled the penalty under s. 271E of the Act in the present case. 9. In the result, I dismiss the Revenue s appeal but on more than the Counts as observed above.
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