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2010 (8) TMI 1024 - AT - Income TaxExtract: .......eleted.” 10. Since the issues are similar and penalty is levied on similar facts, respectfully following the decisions of the Coordinate Bench, we delete the penalty. Assessee’s appeal is allowed. 11. In the result, both the penalties are cancelled and both the appeals are allowed. Order pronounced in the open court on 13th August 2010.
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