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2009 (10) TMI 903 - HC - Income TaxExtract: .......r - (i)Orders of the CIT(A) and the Tribunal in respect of deletion of penalty on account of section 35D are set aside and it is held that penalty on both these accounts was rightly imposed by the Assessing Officer. (ii)For determining the question of satisfaction to be recorded by the Assessing Officer, the matter is remitted back to the Tribunal.
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