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2002 (4) TMI 571 - ITAT AHMEDABADExtract: ....... addition made in the declared trading results for want of quantitative details was cancelled by the Tribunal. Keeping in view the totality of the facts and circumstances, I am of the view that the learned CIT(A) has rightly cancelled the said penalty. I do not find any merit in the Revenue rsquo s appeal. 4. In the result, the appeal is dismissed.
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