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2002 (1) TMI 257 - AT - Income TaxExtract: .......d. 20. For the reasons aforesaid, we hold that it is not a fit case for imposition of the, impugned penalty at all. The penalty of Rs. 2,84,406 sustained by the Commissioner (Appeals) is hereby cancelled. Assessee succeeds in his appeal and the revenue fails. 21. In the result, appeal of the assessee is allowed and that of the revenue is dismissed.
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