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2012 (10) TMI 1162 - ITAT MUMBAIExtract: .......eedings, so, penalty imposed by the AO and confirmed by the FAA needs to be deleted. It is neither a case of filing of inaccurate particulars nor of concealing the particulars. Ground Nos. 1 to 4 are decided in favour of the assessee. As a result, appeal filed by the assessee stands allowed. Order pronounced in the open court on 22nd October, 2012.
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