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2016 (4) TMI 656 - AT - Income TaxDisallowance u/s 14A - Held that:- Disallowance u/s 14A was made without due deliberation and analysis by the Assessing Officer and the Ld. CIT(A) was also patently wrong in confirming and enhancing the disallowance. The order of the Ld. CIT (A) is quashed. The ground relating to initiation of penalty proceedings u/s 271(1)(c) of the Act being premature is dismissed.
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