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2005 (10) TMI 563 - AT - Income TaxExtract: ........ For the reasons stated above, we have come to the conclusion that the CIT (Appeals) has rightly cancelled the impugned penalty amount imposed by the Assessing Officer and so the impugned order of the CIT (Appeals) is upheld and the ground of appeal taken by the Revenue is rejected. 11. In the result, the appeal filed by the Revenue, is dismissed.
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