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    <title>2010 (4) TMI 920 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the Assessing Officer&#039;s decision to drop penalty proceedings against the assessee, emphasizing the cooperation shown during survey and assessment. It found no fault in the decision, as the assessee had offered additional income and cooperated during the process. The Tribunal set aside the Commissioner&#039;s revision order, stating that there was no justification for it, ultimately allowing the appeal filed by the assessee. The decision was made on April 26, 2010, in Bangalore.</description>
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      <description>The Tribunal upheld the Assessing Officer&#039;s decision to drop penalty proceedings against the assessee, emphasizing the cooperation shown during survey and assessment. It found no fault in the decision, as the assessee had offered additional income and cooperated during the process. The Tribunal set aside the Commissioner&#039;s revision order, stating that there was no justification for it, ultimately allowing the appeal filed by the assessee. The decision was made on April 26, 2010, in Bangalore.</description>
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