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2004 (5) TMI 238 - ITAT CHANDIGARH-BExtract: ....... assessee are distinguishable on facts insofar as no reasonable cause has been established in this case and, therefore, the penalty under s. 271B is attracted and has rightly been levied by the Revenue Authorities. 13. Finding no merit in the appeals of the assessee, we dismiss the same. 14. In the result, the appeals of the assessee are dismissed.
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