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2004 (6) TMI 275 - AT - Income TaxExtract: .......nalty, the issue raised in the Department rsquo s appeal regarding the retrospectivity of the amendment of the proviso to s. 272A(2)(g) is merely academic and need not be decided by us. 8. For the aforesaid reasons, the penalty sustained by the CIT(A) is hereby cancelled. The appeal of the assessee is allowed and appeal of the Revenue is dismissed.
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