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2008 (5) TMI 357 - AT - Income TaxExtract: .......where penalty under s. 271(1)(c) can be imposed, as the assessee has not concealed the particulars of income or furnished inaccurate particulars of income. We, therefore, do not find any illegality or infirmity in the order of the CIT(A) in canceling the penalty. We confirm the order of the CIT(A). 19. In the result, both the appeals are dismissed.
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