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2004 (6) TMI 241 - ITAT AMRITSARExtract: .......by the succeeding officer and my view finds support from the decision of the Hon ble Supreme Court in the case of CWT vs. Smt. Azizunnisa Begum (2000) 163 CTR (SC) 553. As such, I uphold the conclusion in deletion of penalty, though on different grounds and dismiss the appeal of the Revenue. 7. As a result, the appeal of the Revenue gets dismissed.
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