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2011 (4) TMI 1440 - ITAT MUMBAIExtract: .......held by the authorities below. In that view of the matter, we uphold the impugned order of the learned CIT(A) confirming the penalty imposed by the A.O. under section 271(1)(c) and dismiss this appeal filed by the assessee. 9. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on this 13TH day of April, 2011.
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