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2007 (1) TMI 279 - AT - Income Tax
Extract:
.......me is accordingly rejected. 51. Ground of appeal No. 5 (wrongly typed 6) is directed against initiation of penalty under section 271(1)(c). As no appeal is provided against initiation of penalty proceedings, this ground of appeal is rejected as not admitted. 52. In the result, for statistical purposes this appeal shall be treated as partly allowed.