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    <title>2018 (2) TMI 748 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s order to delete the penalty under Section 271AAA. The Tribunal concluded that the penalty provisions of Section 271AAA were not applicable to the assessee since no search was conducted on its premises, and the assessee had complied with all necessary conditions for non-levy of penalty under the said section.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s order to delete the penalty under Section 271AAA. The Tribunal concluded that the penalty provisions of Section 271AAA were not applicable to the assessee since no search was conducted on its premises, and the assessee had complied with all necessary conditions for non-levy of penalty under the said section.</description>
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