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    <title>2017 (8) TMI 387 - DELHI HIGH COURT</title>
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    <description>The Delhi HC dismissed the Revenue&#039;s appeal against the ITAT&#039;s order deleting penalty under Section 271AAA for AY 2010-2011. The Court held that the jurisdictional requirement of Section 271AAA was not satisfied as no specific query was posed to the Assessee. The decisions of the CIT(A) and ITAT were deemed reasonable, and no significant legal issues were identified for review.</description>
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