Penalty and assessment orders for 2009-10 and 2010-11 annulled, Tribunal's restoration order set aside.

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....Legality of the penalty orders and assessment orders - as the assessment orders for the assessment years 2009-10 and 2010-11 were based on the penalty orders for the said years, and the said penalty orders in this judgment are set aside, the impugned order of the Tribunal, to the extent it restores the assessment orders for the said years, is also set aside. - HC....