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2022 (8) TMI 194 - AT - Income TaxPenalty u/s 271(1)(c) - disallowance u/s. 14A - HELD THAT:- It can be appreciated from the order of Ld. CIT(A) that it had concluded that disallowance u/s. 14A does not fall within the ambit of being categorized as inaccurate particulars for the purpose of Section 271(1)(c) of the Act and for which reliance was rightly placed on the Hon'ble Supreme Court judgment in the case of CIT vs. Reliance Petro Products (P) Ltd. [2010 (3) TMI 80 - SUPREME COURT]. Ld. Sr. DR was unable to cite any proposition of law to the contrary as relied by Ld. CIT(A). Appeal dismissed.
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