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1999 (8) TMI 111 - ITAT AHMEDABAD-CExtract: .......MC Bench of Ahmedabd Tribunal in the case of Doshi Engineering Works vs. Dy. CIT (1998) 99 Taxman (Mag) 200 also supports the case of the assessee. Thus, taking overall view of the matter, we hold that it is not a fit case in which penalty under s. 272A(2)(c) should be imposed. We cancel the levy. 5. In the result, the assessee s appeal is allowed.
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