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    <title>2015 (12) TMI 1518 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal for A.Y. 2007-08, ruling in favor of the appellant due to the invalidity of the penalty notice issued under section 274 r.w.s. 271(1)(c) of the Act. Since the basis for the penalty levy was deemed invalid, the Tribunal did not adjudicate on the other grounds raised by the appellant against the merits of the penalty under section 271(1)(c).</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal for A.Y. 2007-08, ruling in favor of the appellant due to the invalidity of the penalty notice issued under section 274 r.w.s. 271(1)(c) of the Act. Since the basis for the penalty levy was deemed invalid, the Tribunal did not adjudicate on the other grounds raised by the appellant against the merits of the penalty under section 271(1)(c).</description>
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