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2010 (12) TMI 1195 - AT - Income TaxExtract: .......lead that they were made under official instructions. 17. In view of the above discussion, we hold that there was no case with the assessing officer for imposition of concealment penalty for the assessment years under consideration and the learned CIT(A) was justified in canceling them. 18. In the result, appeals filed by the revenue are dismissed.
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