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2003 (3) TMI 334 - ITAT PUNEExtract: .......re is no such difference in this case, therefore, in view of the facts and circumstances, in our considered view, penalty will not be attracted and the authorities below are unjustified in imposing/confirming the same. While accepting the appeal of the assessee, we direct to delete the penalty. 14. As a result, appeal of the assessee gets accepted.
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