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    <description>The appeal against the penalty under section 271(1)(C) of the Act was successful. The Tribunal had previously deleted the additions on which the penalty was based, making the penalty unsustainable. The order of the CIT(A) was set aside, and the penalty was deleted, allowing the assessee&#039;s appeal. The judgment was delivered by Shri Sunil Kumar Yadav, Judicial Member, on 20th July 2018.</description>
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      <description>The appeal against the penalty under section 271(1)(C) of the Act was successful. The Tribunal had previously deleted the additions on which the penalty was based, making the penalty unsustainable. The order of the CIT(A) was set aside, and the penalty was deleted, allowing the assessee&#039;s appeal. The judgment was delivered by Shri Sunil Kumar Yadav, Judicial Member, on 20th July 2018.</description>
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