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2007 (12) TMI 305 - AT - Income Tax
Extract:
....... order of the first appellate authority confirming the penalty levied. Thus this appeal of the assessee is dismissed. 26. In the result, appeals for assessment years 1996-97, 1997-98 and 2000-01 are partly allowed and appeals for assessment year 1998-99 and 1999-2000 are allowed whereas the penalty appeal for assessment year 1999-2000 is dismissed.