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2012 (10) TMI 1062 - AT - Income TaxExtract: .......by the Tribunal, we respectfully follow the decision rendered by the coordinate bench of this Tribunal in the said case and uphold the impugned orders of the learned CIT(Appeals) cancelling the penalties imposed by the AO u/s 271(1)(c). 6. In the result, both the appeals of the Revenue are dismissed. Order pronounced on this 10th day of Oct., 2012.
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