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    <title>2019 (7) TMI 692 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decision of the Ld. CIT(A) to delete the penalty under section 271(1)(c) in a case where the addition made by the Assessing Officer had been deleted by the ITAT. The Tribunal concluded that since the addition was deleted, the penalty was not sustainable, leading to the dismissal of the Revenue&#039;s appeal against the impugned order.</description>
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      <description>The Tribunal upheld the decision of the Ld. CIT(A) to delete the penalty under section 271(1)(c) in a case where the addition made by the Assessing Officer had been deleted by the ITAT. The Tribunal concluded that since the addition was deleted, the penalty was not sustainable, leading to the dismissal of the Revenue&#039;s appeal against the impugned order.</description>
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