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2007 (8) TMI 473 - AT - Income TaxExtract: ....... in the case of Laxmi Machine Works (supra) and more particularly the additions were also deleted by the Tribunal in the case of the assessee. 9. In view of the above discussion, we hold that there is no infirmity in the order of CIT(A) vide which the penalty has been deleted, we decline to interfere. 10. The appeals filed by revenue are dismissed.
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