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2005 (2) TMI 432 - ITAT AMRITSAR
Extract:
.......earned CIT(A) was not justified in sustaining the impugned penalty. Accordingly, I quash the order for imposing penalty without jurisdiction and resultant order of CIT(A) and cancel the impugned penalty. Accordingly, additional grounds of appeal in regard to ITA No. 139/Asr/2002 are allowed. 10. In the result, the appeal of the assessee is allowed.