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    <description>The Revenue&#039;s appeal against the order of the ld. CIT(A) was allowed for statistical purposes. The penalty of Rs. 1,27,80,657/- imposed under section 271(1)(c) for the assessment year 2005-2006 was deleted by the ld. CIT(A) but was sent back for reconsideration in light of the quantum appeal decision. The Appellate Tribunal restored the matter to the ld. CIT(A) for further review.</description>
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