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2022 (1) TMI 929 - ITAT DELHIPenalty levied u/s. 271AAA - Addition of unexplained jewellery and unexplained cash - HELD THAT:- As this Tribunal has deleted the additions made by the AO in the quantum [2019 (7) TMI 1900 - ITAT DELHI] therefore, the penalty would not survive. - Appeal of the assessee is allowed.
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