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2012 (5) TMI 611 - AT - Income TaxExtract: .......in which immunity from the penalty was granted in case of no manner has been specified by the assessee u/s 132(4) of the I.T.Act. Thus, the order of the ld. CIT(A) is confirmed and revenue's appeal is dismissed. 6. In the result, revenue's appeal is dismissed. Order pronounced in Open Court on the date mentioned hereinabove at caption page.
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