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2003 (9) TMI 320 - AT - Income TaxExtract: .......ld have summoned them under the law which the AO failed to do. Under the circumstances, we decline to interfere with the order of the learned CIT(A), deleting the penalty imposed by the AO. Moreover, after invoking the Explanation any additions made under s.68 of the Act does not call for levy of penalty. 39. In the result, the appeal is dismissed.
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