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2010 (12) TMI 1291 - AT - Income TaxExtract: .......orded in the original assessment proceedings which have been set aside by the Tribunal is not in accordance with law. Therefore, the penalty imposed by the assessing officer is hereby quashed. 7. In the result, appeal filed by the assessee is allowed and the appeal filed by the revenue is dismissed. Order pronounced in the open court on 23-12-2010.
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