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2013 (7) TMI 824 - ITAT AHMEDABADPenalty u/s 271(1)(c) - Confirmation not filed - CIT reduced penalty - Held that:- Assessee had furnished stock register to show the day-to-day purchase and sale of goods - addition made by the AO and reduced by the appellate authorities was on estimation basis - Following decision of M/s.Rolex Tin Works Vs. ITO [2013 (7) TMI 825 - ITAT AHMEDABAD] - Decided in favour of assessee.
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