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2004 (9) TMI 368 - AT - Income Tax
Extract:
.......penalty cannot be imposed. 28. I have perused the conflicting orders and the various reasonings adduced to buttress the point by the learned Members. I am inclined to agree with the view taken by the learned Accountant Member. 29. The matter will now go before the Regular Bench for deciding the appeal in accordance with the opinion of the majority.