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2003 (11) TMI 288 - AT - Income TaxExtract: .......and circumstances of the present case and the observations made by the first appellate authority, we are of the considered opinion that the CIT(A) has cancelled the penalty in dispute for valid reasons and no interference is called for in his impugned order. Accordingly, we uphold his order. 9. In the result, the appeal of the Revenue is dismissed.
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