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2011 (4) TMI 1414 - AT - Income TaxExtract: .......he assessee’s case. We, therefore, following the same, cancel the penalty under section 271(1)(c) on income to the extent of ₹ 1,80,259/- confirmed by the Learned Commissioner of Income Tax(Appeals) in the impugned order. 7. In the result, the appeal filed by the Assessee is allowed. The Order pronounced in the Open Court on 15.04.2011.
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