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2013 (2) TMI 768 - AT - Income TaxExtract: .......e in the assessment proceedings. In the light of our above discussion, we see no reason to concur with the penalty in question imposed by the Assessing Officer and confirmed by the CIT(A). Consequently, assessee’s appeal is allowed and the penalty in question stands deleted. Order pronounced on Thursday, the 14th of February, 2013 at Chennai.
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