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1993 (4) TMI 106 - AT - Income TaxExtract: ....... show that the said withdrawal came about as a result of obtaining necessary relief in the subsequent assessment year at the hands of the CIT(A) and that being much prior to the hearing of the appeal before the Tribunal. In the final analysis, we cancel the penalty of Rs. 54,686 imposed on the assessee under s. 271(1)(c). 11. The appeal is allowed.
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