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1997 (9) TMI 153 - ITAT DELHI-EExtract: .......g effect to the order of the CIT(A). The findings given by the CIT(A) while confirming the penalty in all these cases mentioned at Sl. Nos. 29 to 76 is modified to the aforesaid extent. 12. In the result, the appeals mentioned at Sl. Nos. 1 to 28 are dismissed and the appeals mentioned at Sl. Nos. 29 to 76 are disposed of as indicated hereinbefore.
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