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2001 (7) TMI 997 - ITAT PATNAExtract: .......e provisions of section 69 of the Act does not stand, order imposing penalty under section 271(1)(c) of the Act goes to the dooms. Consequently we are of the opinion that penalty order passed by the Assessing Officer can rsquo t sustain. Commissioner (Appeals) was justified in deleting the penalty. Resultantly the appeal of the Revenue is declined.
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