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2006 (7) TMI 257 - AT - Income TaxExtract: .......rpreted strictly for attracting the penal consequences. In our opinion, the Assessing Officer was not at all justified in levying the penalty on the facts of this case. We, therefore, delete the penalty levied by the Assessing Officer under section 271A and set aside the order of the CIT(Appeals). 9. In the result, the assessee s appeal is allowed.
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