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1993 (8) TMI 110 - ITAT CALCUTTA-AExtract: ......., it cannot be stated that the assessee has acted in defiance of law or in ulter disregard of the statutory obligations. It has taken reasonable care to comply with the provisions of section 44AB. 8. For the aforesaid reasons, we are of the view that the CIT (A) was not justified in sustaining the penalty. We cancel the penalty and allow the appeal
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