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1997 (4) TMI 111 - ITAT DELHIExtract: ....... aptly support his arguments and the present case is quite akin to the one decided by the Delhi Bench of the Tribunal i.e. Jawahar Lal Goyal vs. ITO. In the final analysis, I accept the arguments advanced by the learned counsel for the assessee and cancel the penalty under s. 271(1)(c) sustained by the CIT. 10. In the result, the appeal is allowed.
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