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2007 (7) TMI 576 - AT - Income TaxExtract: .......posed by the Assessing Officer under section 271A. Accordingly, we set aside the order of the Commissioner of Income-tax (Appeals) and cancel the impugned penalty. The grounds of appeal of the assessee are accordingly allowed. In the result, the appeal filed by the assessee is allowed. This decision was pronounced in the open court on July 6, 2007.
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