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2008 (4) TMI 749 - ITAT AGRAExtract: .......e nor the assessee has furnished inaccurate particulars of income. I agree with the reasoning given by the learned CIT(A) in this regard and, therefore, confirm the same and consequently uphold the deletion/cancellation of penalty levied on the assessee. This is not a fit case for levy of the impugned penalty. 5. In the result, appeal is dismissed.
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