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2012 (4) TMI 825 - AT - Income TaxExtract: .......assessee. Hence, the Tribunal has rightly deleted the penalties levied under sections 271D and 271E of the Act. In view of the above, we are of the view that penalty u/s. 271E of the Act cannot be levied in this case and accordingly, we delete the same. 5. In the result, appeal of assessee is allowed 6. Order pronounced in open court on 20.04.2012.
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