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2000 (11) TMI 290 - AT - Income TaxExtract: .......n of the facts and circumstances of the case in its entirety, we are of the considered opinion that the ground taken by the Department for imposing the penalty is untenable both in law and on facts. Accordingly we hold that there is no infirmity in the order of the learned CIT(A) in cancelling the penalty. 6. In the result, the appeal is dismissed.
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