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2007 (12) TMI 257 - AT - Income TaxExtract: ........ The facts and findings are exactly similar in other years, namely, 2000-01 and 2001-02. Therefore, on the basis of parity of reasonings, the penalty orders for these years are also quashed and the entire penalties are deleted. 10. In the result, all the three appeals of the assessee for assessment years 1999-2000, 2000-01 and 2002-03 are allowed.
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