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2019 (4) TMI 1224 - AT - Income TaxPenalty u/s 271(1)(c) - quantum additions - HELD THAT:- Issues regarding quantum additions have been either allowed or set aside to the Assessing Officer by Tribunal therefore, the penalty sustained by Learned CIT(A) do not survive and hence these are deleted. The Assessing Officer in the set aside proceedings may initiate penalties after completion of assessment in accordance with law. - Appeals of the assessee are allowed.
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