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2012 (12) TMI 1208 - ITAT CHANDIGARH - Income Tax
Extract:
.......the computation of income had been disclosed. Thus, the Tribunal rightly cancelled the penalty levied.” Therefore, respectfully following the above decision, we are of the opinion that the ld. CIT(A) has correctly deleted the penalty and we confirm the same. 7. In the result, appeal of the revenue is dismissed. Order pronounced on 18.12.2012.