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2004 (6) TMI 278 - AT - Income TaxExtract: .......hich assessee had kept details from which income was deduced. Following the judgment of Tribunal,Chandigarh lsquo A rsquo Bench, in Asstt. CIT vs. Anil Luthra, we cancel the penalty imposed by the AO of Rs. 6,000. The order of the CIT(A) is set aside and the appeal of the assessee is allowed. 7. In the result, the appeal of the assessee is allowed.
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