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2012 (7) TMI 1099 - AT - Income TaxExtract: .......unity contained in the provisions of Explanation 5 to sec.271(1)(c). In that view of the matter, we uphold the impugned order of the Ld. CIT (A) cancelling the penalty levied by the AO and dismiss this appeal filed by the revenue. 9. In the result, appeal of the revenue is dismissed. Order pronounced in the open court on this day of 25th July 2012.
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