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2007 (8) TMI 399 - AT - Income TaxExtract: .......rnishing of inaccurate particulars of income on the part of the assessee within the meaning of section 271(1)(c) of the Act. In the circumstances, therefore, we are satisfied that this was not a fit case for levy of penalty under section 271(1)(c). The penalty is accordingly cancelled. 20. In the result, the appeal filed by the assessee is allowed.
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