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2014 (11) TMI 1067 - AT - Income TaxPenalty u/s 271(1)(c) - CIT(A) deleted the penalty - Held that:- CIT(A) has deleted the penalty on the basis that there was two opinion available as regards the addition made by A.O. CIT(A) after examining the facts in detail has passed a well reasoned and speaking order with which we do not find any infirmity and therefore appeal filed by the Revenue is dismissed - Decided in favour of assessee
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