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2006 (9) TMI 233 - ITAT JODHPURExtract: .......ed that the assessee could not have legitimately produced Shri Soni before the AO. By considering the facts in totality we hold that there was a reasonable cause for non-compliance with the provisions of s. 44AB and hence penalty under s. 271B has been wrongly sustained. We, therefore, order for its deletion. 4. In the result the appeal is allowed.
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