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2002 (4) TMI 224 - AT - Income TaxExtract: .......e considered opinion that the CIT(A) was justified in deleting the penalty. That apart we find that the assessee was under bona fide belief and rightly so that the provisions of s. 269SS are not attracted on account of transfer entries. We confirm the action of CIT(A) on that count also. 13. In the result the appeal of the Revenue stands dismissed.
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