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1991 (5) TMI 87 - ITAT AHMEDABAD-BExtract: ....... be cured. 11. To sum up we hold that for the reasons recorded hereinabove, penalty levied under s. 273(2)(aa) of the Act in this case is not at all legally sustainable. The order under appeal can, therefore, not be upheld. 12. The order of CIT(A) is set aside and the penalty levied under s. 273(2)(aa) set aside. Consequently the appeal is allowed.
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