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2012 (8) TMI 1076 - AT - Income TaxExtract: .......ee in the return of income filed in response to notice u/s. 153A is not sustainable. We accordingly delete the entire penalty levied by the A.O for A.Y. 2003-04 and the respective grounds taken by the assessee are allowed. 15. In the result, both the appeals of the assessee are allowed. The order is pronounced in the open Court on 29th August 2012.
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