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2004 (7) TMI 323 - AT - Income TaxExtract: .......d the legal position discussed above, we are of the considered opinion that the CIT(A) was justified in cancelling the impugned penalty in both the cases. The orders of CIT(A) do not suffer from any legal or factual infirmity. Therefore, the same are confirmed and respective grounds of appeals are dismissed. 7. In the result, appeals are dismissed.
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