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2010 (4) TMI 1132 - AT - Income TaxExtract: .......A./Y.2005-06). 9. The facts of the present case are similar as in the Assessment Year 2004-05. Following our reasoning in the Assessment Year 2004-05, we cancel the penalty levied by the AO and confirmed by the CIT (A) this year also. 10. As a result both the appeals filed by the assessee are allowed. Order pronounced in Open Court on 16 /04 /2010.
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