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2005 (11) TMI 177 - AT - Income TaxExtract: .......an discharge such onus, then levy of penalty would not be justified. 15. In view of the above discussions, we hold that assessee has discharged his/her onus in proving her bona fide. Accordingly, for the reasons given by us, we uphold the order of the Learned CIT (Appeals) deleting the penalty. 16. In the result, appeal of the Revenue is dismissed.
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