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2010 (10) TMI 1228 - ITAT AHMEDABADExtract: ....... (Appeals) that following the above order of the Tribunal the penalty under section 271E levied in the hands of the assessee is not sustainable. We accordingly confirm the order of the Learned Commissioner of Income Tax (Appeals) and dismiss the appeal of the revenue. Order signed, dated and pronounced in the Court on this 7th day of October, 2010.
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