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2007 (10) TMI 629 - HC - Income TaxExtract: .......eting the penalty imposed on the assessee u/s 271(1)(c). We accordingly confirm the order of the CIT (A).” The CIT (Appeals) as well as Tribunal both found that it is not a fit case for imposition of penalty under Section 271((1)(c) of the Act. Considering the concurrent findings of the CIT (Appeals) and the Tribunal, appeal stands dismissed.
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