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2012 (5) TMI 642 - AT - Income TaxExtract: .......rate particulars of income in the return filed by the assessee on 26/09/2008. The position of law has to be considered as on this date as held by Hon'ble Supreme Court in the case of Onkar Saran and Sons (supra). Therefore, we are of the view that the learned CIT(A) rightly deleted the levy of penalty. 7. In the result, the appeal is dismissed.
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