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of <h1>ITAT decision sets aside penalty levy for reassessment</h1> <h3>PRAHALADRAI. Versus INCOME TAX OFFICER.</h3> PRAHALADRAI. Versus INCOME TAX OFFICER. - TTJ 014, 533, The ITAT Indore upheld the appeal, directing the penalty levy to be decided based on the observation that the assessment was objected to by the assessee. The penalty of Rs. 1,376 was set aside for further examination by the AAC.
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