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2003 (7) TMI 276 - AT - Income TaxExtract: .......lication under s. 246(1). On the above ground also, the penalty order is not sustainable. 16. In view of the above, we are unable to accept the contention raised on behalf of the Revenue. Accordingly, we uphold the order of learned first appellate authority, cancelling the penalty in question. 17. In the result, Revenue rsquo s appeal is dismissed.
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