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2003 (2) TMI 169 - ITAT DELHI-EExtract: .......272A(2)(g) of the Act. Considering the facts as a whole, we hold that the penalty sustained by the CIT(A) is not justified and the same is cancelled. Consequently, the appeal directed by the Revenue has no force and the same is dismissed. 8. In the result, appeal filed by the assessee is allowed whereas the appeal filed by the Revenue is dismissed.
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