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2010 (1) TMI 1224 - AT - Income TaxExtract: ....... penalty proceedings. After hearing both the sides, we are of the considered opinion that this ground is premature in nature and therefore, we dismiss this ground. 9. Grounds of appeal No. 7 by the assessee being general in nature is dismissed. 10. In the result, the appeal filed by the assessee is dismissed. Order pronounced on 22nd January, 2010.
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