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2004 (3) TMI 324 - ITAT BOMBAY-H
Extract:
.......s down the law on the issue before the Hon ble Court. In the facts and circumstances of the case and in accordance with law applicable thereto, we hold that the CIT(A) has rightly cancelled the penalty imposed under s. 271(1)(c) and accordingly we dismiss the ground of appeal of the Revenue. 6. In the result, the appeal of the Revenue is dismissed.