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2010 (12) TMI 1329 - AT - Income TaxExtract: .......essee has refused to disclose source of income.” Therefore, following the above decision of the Tribunal, we cancel the penalty levied by the AO and confirmed by the ld. CIT(A). As a result, the appeal filed by the assessee is allowed. 5. As a result, the appeal filed by the assessee is allowed. Order was pronounced in open Court on 10.12.10.
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