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2005 (8) TMI 283 - AT - Income TaxExtract: .......e regarding non-recording of satisfaction. In the light of these facts and circumstances of the case, the order of CIT(A) is set aside and penalty imposed under s. 271(1)(c) for all the assessment years is cancelled. Accordingly, the grounds of appeals of the assessee are allowed. 8. In the result, all the appeals filed by the assessee are allowed.
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