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2007 (6) TMI 298 - AT - Income TaxExtract: .......led the particulars of his income or furnished inaccurate particulars of his income. This is not the case here. On the facts of the case, we are satisfied that this is not a fit case for levy of penalty. We therefore cancel the impugned penalty levied by the Assessing Officer and confirmed by the CIT(A). 20. Appeal filed by the assessee is allowed.
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