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2006 (5) TMI 56 - HC - Income TaxTribunal uphold the order of CIT(A), for not providing deduction of Rs 6,83,304 (penalty imposed under Sale tax law) - assessee accepted this order of the Tribunal because they did not pursue this issue further in appeal – hence order of tribunal attained finality & subsequently AO passed a fresh assessment order and, accordingly, made additions – held that once tribunal earlier order has attained finality then ITAT is not allowed to delete addition again in further appeal – dept. appeal allowed
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