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    <title>2010 (11) TMI 392 - ITAT, Lucknow</title>
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    <description>The Tribunal allowed the appeals for the assessment years 1999-2000 and 2000-2001, leading to the deletion of penalties under Section 271(1)(c) imposed on the assessee. The penalties were annulled as the additions on which they were based had been previously deleted, following the principle that if the additions in the assessment order are eliminated, the penalties cannot be sustained. The Tribunal&#039;s decision was pronounced on 8.11.2010.</description>
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      <description>The Tribunal allowed the appeals for the assessment years 1999-2000 and 2000-2001, leading to the deletion of penalties under Section 271(1)(c) imposed on the assessee. The penalties were annulled as the additions on which they were based had been previously deleted, following the principle that if the additions in the assessment order are eliminated, the penalties cannot be sustained. The Tribunal&#039;s decision was pronounced on 8.11.2010.</description>
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