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2009 (3) TMI 636 - AT - Income TaxExtract: ....... (Appeals) for all the years. 4. In view of the above facts and circumstances of the case, the penalty imposed by the learned Addl. CIT is liable to be quashed. Accordingly, we delete the penalty imposed under section 271C and allow all the four appeals filed by the assessee. 5. In the result, all the four appeals filed by the assessee are allowed.
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