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2017 (6) TMI 483 - ITAT MUMBAIPenalty u/s. 271(1)(c) - non application of individual mind by AO - Held that:- Assessing Officer did not apply his mind at the time of initiation of penalty proceedings and hence impugned penalty proceeding is liable to be quashed. We order accordingly. In this view of the matter, we set aside the order passed by the tax authorities. - Decided in favour of assessee.
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