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2018 (9) TMI 1397 - AT - Income TaxPenalty u/s 271(1)(c) - enhancement made by the CIT(A) to the income of the assessee to the extent of ₹ 1 lac - Held that:- We find that since the addition made on which penalty was levied by the CIT(Appeals) having been deleted by the I.T.A.T., no basis remains at all for levying penalty and the same is directed to be deleted - Decided in favour of assessee.
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