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2010 (8) TMI 763 - ITAT AHMEDABAD
Extract:
......., we vacate the findings of the ld. CIT (Appeals) and cancel the penalty levied by the Assessing Officer. Therefore, ground No. 1 in these appeals is allowed. 10. No additional ground having been raised in terms of the residuary ground in these three appeals, accordingly, this ground is dismissed. 11. In the result, these three appeals are allowed.