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2004 (12) TMI 311 - AT - Income TaxExtract: .......of the facts and circumstances of the case into consideration in the light of the aforementioned decision of the Supreme Court and the relevant provisions of the Act, we are of the considered view that penalty under s. 272A(2)(f) is not warranted in this case. The same is accordingly deleted. 8. In the result, the appeal of the assessee is allowed.
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