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1997 (1) TMI 124 - AT - Income TaxExtract: .......ect and consequently, the direction of the CIT(A) to the AO to levy penalty under s. 271(1)(a) on the tax payable after giving credit of advance stax estimated out of the seized amount from the assessee is hereby vacated. 9. In the result, the appeals filed by the Revenue are allowed whereas the cross-objections filed by the assessee are dismissed.
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