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2003 (12) TMI 304 - AT - Income TaxExtract: ....... opinion that repayment of trust money could not be in contravention of the provisions of s. 269T of the Act. 8. In view of the above facts and circumstances of the case, I am of the opinion that CIT(A) was quite justified in cancelling the penalty. Order of the CIT(A) is, therefore, confirmed. 9. In the result, the Revenue s appeals are dismissed.
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