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2004 (12) TMI 297 - AT - Income TaxExtract: ....... be fully applicable. As such, while following the above decision, I hold that the penalty cannot be held to be imposable in this case even on this ground alone. Therefore, while upholding the conclusion of the learned CIT(A), though on different ground, I dismiss the appeal of the Revenue. 12. As a result, the appeal of the Revenue gets dismissed.
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