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    <title>2018 (9) TMI 1883 - ITAT HYDERABAD</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal, affirming the CIT(A)&#039;s order deleting the penalty under Section 271(1)(c) and holding the notice issued under Section 271 read with Section 274 as invalid. The Tribunal allowed the assessee to raise additional grounds in the revenue&#039;s appeal, citing judicial precedents permitting such grounds to be raised in support of the order appealed against.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal, affirming the CIT(A)&#039;s order deleting the penalty under Section 271(1)(c) and holding the notice issued under Section 271 read with Section 274 as invalid. The Tribunal allowed the assessee to raise additional grounds in the revenue&#039;s appeal, citing judicial precedents permitting such grounds to be raised in support of the order appealed against.</description>
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