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2011 (9) TMI 1108 - ITAT DELHIExtract: .......r section 2712(1)(c). In view of the above, it is held that the ld. CIT (A) was not justified in confirming the penalty under section 271(1)(c). We, therefore, cancel the penalty imposed under section 271(1)(c) of the Act. 13. In the result, the appeal filed by the assessee is allowed. The order pronounced in the open court on 23rd September, 2011.
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