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2013 (3) TMI 684 - AT - Income TaxExtract: .......was calculated at Rs. .11,82,334. We are unable to understand how AO could arrive at the penalty of Rs. .16,62,651 at 100 of the tax sought to be evaded. Be that as it may, we however cancel the penalty. Assessee’s grounds are allowed. 9. In the result appeal filed by assessee is allowed. Order pronounced in the open court on 13th March, 2013
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