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1998 (1) TMI 99 - ITAT AMRITSARExtract: ....... the assessed income of the appellant. Since the assessed income has been settled at Rs. 8,867 the entire case of the AO including working of the penalty comes to Nil . Therefore, the order passed by the AO as well as CIT(A) in confirming the imposition of penalty is cancelled. The appeal is accepted. 9. In the result both the appeals are accepted.
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