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2013 (7) TMI 935 - ITAT MUMBAIExtract: ....... Tribunal vide order dated 24.9.2009 to the file of the AO. We may state that the AO will be at liberty to consider to initiate penalty proceedings after making fresh assessment as per law. 4. In the result, appeal filed by the assessee is allowed. Order pronounced after hearing ld. Representative of the parties in the open court on 11th July, 2013
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