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2002 (4) TMI 230 - AT - Income TaxExtract: .......d be under a duty, to grant relief. The right of the assessee to relief is not restricted to the plea raised by him. We, therefore, cancel the penalty orders made by the DCIT under section 271E of the Act on the ground that section 269T of the Act is not applicable to the instant case. 11. In the result, both the departmental appeals are dismissed.
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