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2022 (1) TMI 42 - AT - Income TaxPenalty u/s 271(1)(c) - HELD THAT:- As additions on the basis of which penalty has been levied, have already been set aside and issues related to the additions remanded to the file of Ld. CIT(A) for decision afresh, by the Co-ordinate Bench of the Tribunal in Assessee’s own quantum Appeal [2019 (12) TMI 487 - ITAT DELHI] the penalty under challenge imposed by impugned order, does not survive, consequently impugned order is set aside and the Assessee’s appeal is allowed.
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