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    <title>2007 (9) TMI 673 - Delhi High Court</title>
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    <description>The appeal was filed against the order of the Income Tax Appellate Tribunal which had set aside the penalty imposed on the Assessee under Section 271(1)(c) of the Income Tax Act. The court found that the Assessing Officer had not recorded satisfaction in the assessment order regarding concealment or inaccurate particulars by the Assessee, as required by previous court decisions. As the assessment order did not meet the legal requirement, the court dismissed the appeal, ruling that no substantial question of law arose in this case.</description>
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      <title>2007 (9) TMI 673 - Delhi High Court</title>
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      <description>The appeal was filed against the order of the Income Tax Appellate Tribunal which had set aside the penalty imposed on the Assessee under Section 271(1)(c) of the Income Tax Act. The court found that the Assessing Officer had not recorded satisfaction in the assessment order regarding concealment or inaccurate particulars by the Assessee, as required by previous court decisions. As the assessment order did not meet the legal requirement, the court dismissed the appeal, ruling that no substantial question of law arose in this case.</description>
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      <pubDate>Fri, 14 Sep 2007 00:00:00 +0530</pubDate>
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