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2005 (9) TMI 240 - ITAT CALCUTTA-E
Extract:
.......re of the view that the assessee has not concealed the particulars of his income or furnished inaccurate particulars of such income, therefore, the penalty imposed by the Assessing Officer and sustained by the Ld. CIT(A) is directed to be deleted. The ground taken by the assessee is, therefore, allowed. 15. In the result, the appeal stands allowed.