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2021 (9) TMI 1163 - AT - Income TaxPenalty u/s 271(1)(c) - Assessment u/s 153A/153C - HELD THAT:- Since ITAT has already granted relief to the assessee in quantum proceedings [2019 (4) TMI 700 - ITAT DELHI], now there is no basis to hold penalty proceedings against the assessee. - Decided in favour of assessee.
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