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2013 (11) TMI 1768 - AT - Income TaxExtract: ....... has rightly deleted the penalty. We find no force in this ground of the Revenue; hence, the same is hereby rejected. 11. In the result, quantum of appeals for A.Y. 2002-03 filed by the Revenue and the assessee are partly allowed that too for statistical purpose, however, the penalty appeal for A.Y. 2002-03 filed by the Revenue is hereby dismissed.
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