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2003 (5) TMI 207 - AT - Income TaxExtract: .......dingly, the order of the CIT(A) passed under section 263(1) of the Income-tax Act after setting aside the assessment order of the Assessing Officer and directing the Assessing Officer to initiate penalty proceedings against the assessee, is set aside and the ground of appeal taken by the assessee is allowed. 3. In the result, the appeal is allowed.
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