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    <title>2021 (10) TMI 66 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the Assessing Officer failed to prove that inaccurate particulars of income were furnished. The penalty under section 271(1)(c) was deemed unjustified, leading to the deletion of the penalty imposed by the AO and upheld by the Commissioner of Income-tax (Appeals). The appellant&#039;s appeal was allowed, and the judgment was delivered on September 30, 2021.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that the Assessing Officer failed to prove that inaccurate particulars of income were furnished. The penalty under section 271(1)(c) was deemed unjustified, leading to the deletion of the penalty imposed by the AO and upheld by the Commissioner of Income-tax (Appeals). The appellant&#039;s appeal was allowed, and the judgment was delivered on September 30, 2021.</description>
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