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2004 (3) TMI 382 - AT - Income TaxExtract: ....... for imposing the impugned penalty was barred by limitation and, therefore, we cancel the impugned penalty. 10. Since we have held that penalty order passed by the Addl. CIT on 13-3-2000 was barred by limitation and have cancelled the penalty and, therefore, we do not wish to discuss the merits of the case. 11. In the result, the appeal is allowed.
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