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2012 (1) TMI 240 - AT - Income TaxExtract: .......d the penalty levied. Facts in case of the assessee are identical and therefore, respectfully following the decision of the Tribunal dated 19/10/2011 in case of Shri Mukesh Gupta, we set aside the order of CIT(A) and penalty levied is thus deleted. 5. In the result, appeal of the assessee is allowed. Order pronounced in the open court on 11/01/2012
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