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2013 (7) TMI 1000 - ITAT AGRAExtract: .......f income or filed inaccurate particulars of income. Penalty is, therefore, not leviable in the matter. By following the decision in the case of Laxmi Narayan Shivhare vs. JCIT (supra), we set aside the orders of the authorities below and cancel the penalty. 6. In the result, the appeal of the assessee is allowed. Order pronounced in the open court.
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