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2005 (9) TMI 497 - AT - Income TaxExtract: ....... wrong, did not make penalty leviable under section 271C. That being so, the learned Commissioner (Appeals) was correct in cancelling the penalty. We hereby uphold the order of the learned Commissioner (Appeals). 17. In the result, appeal of the assessee is treated, for statistical purposes as allowed, whereas appeal of the department is dismissed.
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