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    <title>2023 (6) TMI 395 - ITAT AMRITSAR</title>
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    <description>The tribunal allowed the appeal, restricting the penalty under section 272A(2)(c) for the period from 30.07.2019 to 14.03.2020, in accordance with the Apex Court judgment exempting the Covid period. The tribunal directed the Assessing Officer to recalculate the penalty amount for the specified period, limiting it as per the court&#039;s ruling.</description>
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