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2004 (4) TMI 271 - AT - Income TaxExtract: .......sessee is debatable. In these circumstances, I find no merit in the penalty levied by the Revenue. Following the judgment of the Rajasthan High Court in the case of CIT vs. Harshvardhan Chemicals and Mineral Ltd., I confirm the order of the CIT(A), who has rightly deleted the penalty. 7. In the result, the appeal filed by the Revenue, is dismissed.
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