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2013 (10) TMI 1543 - AT - Income TaxExtract: .......educed amount cannot be held to be proper or legally justified at all. As such, while accepting the appeal of the assessee, we vacate the penalty imposed by the A.O. u/s 271(1)(c) and to the extent reduced by Ld. CIT(A) u/s 271AAA of the Act. 4. As a result, appeal of the assessee is allowed. 5. Order pronounced in Open Court on 11th October, 2013.
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