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2003 (7) TMI 277 - AT - Income TaxExtract: ....... as found by the Tribunal for the assessment year 1992-93. The order of the Tribunal cited by the Ld. Counsel therefore does not help the case of the assessee. 9. For the aforesaid reasons, we are inclined to endorse the reasoning and finding of the Ld. CIT(A) sustaining the impugned penalty. 10. The appeal of the assessee is, therefore, dismissed.
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