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2020 (10) TMI 1096 - KARNATAKA HIGH COURTPenalty u/s 271(1)(c) - ITAT set aside the order passed by the CIT(Appeals) as well as by the AO and allowed the appeal preferred by the assessee - HELD THAT:- Revenue could not dispute the position that the order of the Tribunal [2019 (8) TMI 1122 - ITAT BANGALORE] is based on the decision rendered by this Court in 'CIT VS. SSA'S EMERALD MEADOWS[2015 (11) TMI 1620 - KARNATAKA HIGH COURT]. Since the order of the Tribunal is based on the decision rendered by a Bench of this Court, in our opinion, no substantial question of law arises for consideration in this appeal.
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