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2004 (3) TMI 396 - AT - Income TaxExtract: .......at our level. The learned CIT(A) has rightly appreciated the facts of the case as well as settled legal position and in that view of the matter, he was fully justified in cancelling the penalty imposed by the Addl. CIT under s. 272(A(2)(g) of the Act. The appeal deserves to be dismissed. 8. In the result, the appeal of the Department, is dismissed.
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