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2011 (7) TMI 1242 - AT - Income TaxExtract: ....... a case of filing of revised return voluntarily. Therefore, in our view, assessee has simply revised the return withdrawing the claim of loss and the same would not attract penalty. Accordingly, we confirm the order of the ld. CIT(A). 9. In the result, Revenue’s appeal is dismissed. Order pronounced in the open Court on this day of 22/7/2011.
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