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2005 (1) TMI 742 - ITAT AGRA
Extract:
.......under Section 271D of the Act. 14. In the totality of facts and circumstances of the case, we, after following the decision relied upon by the counsel and the fact that the Revenue has not disputed either the facts of applicability of these decisions, cancel the penalty imposed in this case. 15. In the Result, the appeal of the assessee is allowed.