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2006 (3) TMI 195 - ITAT AMRITSARExtract: .......ld equally hold good for the purpose of levy of penalty under s. 271D because the amounts have been accepted from the same two parties. Accordingly, we set aside the order of the CIT(A) and delete the impugned penalty. Accordingly, the ground of appeal of the assessee is allowed. 3. In the result, both the appeals filed by the assessee are allowed.
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