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2012 (1) TMI 254 - AT - Income TaxExtract: .......the facts of the instant case cannot be held to be valid. If that is the position, then there can be no question of imposing or confirming penalty u/s 271(1)(c) on that issue. We, therefore, overturn the impugned order and order for the deletion of penalty. 4. In the result, the appeal is allowed. Order pronounced on this 25th day of January, 2012.
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