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2022 (8) TMI 736 - ITAT AHMEDABADPenalty u/s 271(1)(c) - HELD THAT:- As in the assessee’s own has allowed complete relief to the assessee in quantum proceedings, accordingly, we hereby direct that the order imposing penalty u/s 271(1)(c) of the Act be set aside. Appeal of the assessee is allowed.
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