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2018 (2) TMI 1919 - ITAT AHMEDABADPenalty u/s 271(1)(c) - HELD THAT:- Once the penalty proceedings have been dropped by the Assessing Officer, after considering the submissions made by the assessee, penalty cannot be imposed later on for the same assessment year on the same issue. Considering the facts in totality in the light of aforementioned order of the AO, we decline to interfere with the findings of the CIT(A).
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