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2013 (12) TMI 1735 - AT - Income TaxExtract: .......acts and issue, the penalty is imposed by the AO and sustained by ld CIT(A) for assessment years 2005-06 to 2008-09, following the view taken in assessment year 2004-05, we delete the penalty imposed under section 271E and 271D of the Act. 20. In the result, appeals filed by the assessee are allowed. Order pronounced in the open court on 06/12/2013
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