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2005 (4) TMI 266 - AT - Income TaxExtract: .......ncement, we are of the view that it was not a fit case to impose penalty under s. 271(1)(c) and the learned CIT(A) was not justified in confirming the said penalty imposed by the AO. His impugned order is, therefore, set aside and the penalty imposed by the AO under s. 271(1)(c) is cancelled. 6. In the result, the appeal of the assessee is allowed.
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