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of Issue: Whether penalty under section 271B survives after deletion of the assessment addition. Reasoning: Applying the legal maxim 'Sublato fundamento cadit opus,' the Tribunal held that removal of the foundational assessment addition destroys the legal basis for consequential punitive measures; illegality striking at the root invalidates subsequent penalty proceedings. Outcome: Penalty under section 271B was annulled and the appeal allowed. - ITAT
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