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2012 (2) TMI 517 - ITAT AHMEDABADExtract: ....... appeal decided by the ld. CIT(A). For this reason, we set aside the order of the ld. CIT(A) dated 13.09.2011 and restore the matter back to the file of the ld. CIT(A) to consider the penalty order of the ld. AO in the light of his findings in the quantum appeal. 4. In the result, the appeal filed by the Revenue is allowed for statistical purposes.
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