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2010 (2) TMI 1149 - AT - Income TaxExtract: .......cumstances and facts of the case and the decisions relied upon the learned CIT(A) is not justified in confirming the penalty imposed by the AO. The same is directed to be cancelled. Thus Ground Nos.1(i) to 1(iii) of the assessee are allowed. 5. In the result, the appeal of the assessee is allowed. Pronounced in the open court on 5th February, 2010.
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