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The Tax Publishers2005 TaxPub(DT) 0050 (Raj-HC) : (2005) 274 ITR 0640 : (2003) 133 TAXMAN 0052
CIT v. Cosmopolitan Trading Corporation ()
INCOME TAX --Penalty under section 271(1)(c)----CONCEALMENTDeletion of addition in quantum appeal-- Held: When the entire addition had been deleted in the quantum appeal, no reason survived for sustaining the penalty.
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