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2002 (11) TMI 801 - AT - Income TaxExtract: .......ch of the provisions of the Act, the authorities competent to impose penalty shall be justified in refusing to impose the penalty. 6. In view of the above facts and circumstances of the case, we uphold the order of the learned CIT(A) and reject the ground of appeal taken by the Revenue. 7. In the result the appeal filed by the Revenue is dismissed.
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