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2004 (2) TMI 308 - AT - Income TaxExtract: .......matter also, no penalty was exigible in the assessee rsquo s case. We therefore, considering the totality of the facts as discussed hereinabove are of the confirmed view that the learned CIT(A) was fully justified in deleting the penalties levied by the AO under ss. 271D and 271E of the IT Act, 1961. 9. In the result both the appeals are dismissed.
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