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2012 (1) TMI 164 - ANDHRA PRADESH HIGH COURTExtract: .......d interest. Both the Commissioner as well as the Tribunal came to the conclusion that, under these circumstances, penalty ought not to have been imposed on the assessee. We do not find any reason to interfere with the view expressed by the Tribunal. 9. In our opinion, no substantial question of law arises for consideration. 10. Dismissed.
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