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2010 (8) TMI 1126 - AT - Income TaxExtract: .......s completed u/s 143(3) and not u/s 144, according proposition stated by the ITAT in the aforementioned matter is applicable to the facts of the instant case. Accordingly, this case is not a fit case for levy of penalty u/s 271(1)(b). 4. In the result, the appeal of the assessee is allowed. Decision pronounced in the open Court on 31st August, 2010.
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