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2008 (2) TMI 466 - ITAT DELHI-GExtract: .......bunal in the case of Devsons (P.) Ltd. penalty under section 221 is not attracted in respect of delay in payment of interest. Therefore the Commissioner of Income-tax (Appeals) in our view was justified in cancelling the penalty of Rs. 21 Lakhs imposed by the Assessing Officer. 8. Finding no merit in this appeal of the Revenue, we dismiss the same.
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