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    <title>2012 (11) TMI 226 - ITAT, DELHI</title>
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    <description>The ITAT, Delhi, allowed the appeal, deleting the penalty under section 271(1)(c) imposed on the assessee. The tribunal found the penalty unjustified due to the genuine documents submitted by the assessee and the lack of evidence proving them false, in line with legal precedents emphasizing deliberate defiance or contumacious conduct for penalties. The judgment was pronounced on 20/7/2012.</description>
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      <description>The ITAT, Delhi, allowed the appeal, deleting the penalty under section 271(1)(c) imposed on the assessee. The tribunal found the penalty unjustified due to the genuine documents submitted by the assessee and the lack of evidence proving them false, in line with legal precedents emphasizing deliberate defiance or contumacious conduct for penalties. The judgment was pronounced on 20/7/2012.</description>
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