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2013 (8) TMI 964 - AT - Income TaxExtract: .......e assessee is misconceived and preposterous and requires no adjudication as the assessee is at liberty to challenge penalty order independently. Accordingly, this ground is dismissed. 6. In the result, all the assessee's appeals are partly allowed and all the Revenue appeals are dismissed. Order pronounced in the open court on 2nd August, 2013.
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