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2000 (7) TMI 209 - ITAT BOMBAY-EExtract: .......ied also consequentially stand cancelled. However, on making the reassessments, the AO shall be free to initiate fresh penalty proceedings in accordance with law. 15. In the result, ITA Nos. 5958 to 5960/Mum/1996 are allowed. ITA Nos. 965 to 967/Bom/1993, ITA Nos. 786 to 788/(Bom)/1994 and ITA No. 5916/Bom/1995 are allowed for statistical purposes.
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