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    <title>2019 (3) TMI 1305 - ITAT DELHI</title>
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    <description>The appeal was allowed for statistical purposes, and the Assessing Officer was directed to recompute the penalty under Section 271AAA based on the proportionate unpaid tax and interest up to the date of assessment. The order of the lower authorities was reversed accordingly.</description>
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      <description>The appeal was allowed for statistical purposes, and the Assessing Officer was directed to recompute the penalty under Section 271AAA based on the proportionate unpaid tax and interest up to the date of assessment. The order of the lower authorities was reversed accordingly.</description>
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