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2001 (10) TMI 1186 - AT - Income TaxExtract: .......he application of provisions of section 145 of the Act. Hence not relevant to the issue under consideration. 15. In view of the aforesaid discussion, we do not find any justification for levying the penalties. The same are therefore deleted. The findings of the learned CIT(Appeals) are therefore reversed. 16. In the result, the appeals are allowed.
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