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2023 (7) TMI 509 - DELHI HIGH COURTPenalty u/s 271(1)(c) - assessment order was no longer in existence - CIT(A)’s order which was set aside by the Tribunal arose out of the earlier penalty order which in turn was founded on the assessment order - HELD THAT:- Given these circumstances, the impugned order is set aside. Consequently, the order qua penalty proceedings will collapse.
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