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2013 (2) TMI 763 - ITAT PUNEExtract: .......tic after quantum addition. Both penalty as well as quantum addition stands in its own spheres. In this background, the CIT(A) was justified in deleting the penalty in question which needs no interference from our side. 4. As a result, the appeal filed by the Revenue is dismissed. Pronounced in the open court on this the 27th day of February, 2013.
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