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2002 (4) TMI 235 - ITAT JODHPURExtract: .......nd then drawn his conclusion. In that view of the matter we find no fault with the impugned common order of learned Dy. CIT(A) in cancelling these penalties levied under s. 18(1)(c). We, therefore, decline to interfere with the same. 18. In the result these six appeals of Revenue being ITA Nos. 196, 198, 200, 202, 204 and 206/Jp/1994 are dismissed.
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