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2013 (4) TMI 991 - AT - Income TaxExtract: .......discussion, finding merit in the grievance sought to be raised by the assessee, the same is hereby accepted. The order passed by the Ld. CIT (A) is, accordingly, cancelled, deleting the levy of penalty as imposed by the Ld. CIT (A). 17. In the result, the appeal filed by the assessee is allowed. The order pronounced in the open court on 17.04.2013.
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