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2013 (12) TMI 1674 - AT - Income TaxExtract: .......our view the penalty order dropping penalty proceedings u/s 271(1)(c), merely because it is cryptic order cannot be held to be erroneous or prejudicial to the interest of revenue. It amounts to multiplicity of proceedings on hyper technical issues. In view of the foregoing, we quash the 263 order. 8. In the result, assessee's appeal is allowed.
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