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2011 (10) TMI 776 - AT - Income TaxExtract: .......nce, 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. 271D of the Act cannot be levied in this case and accordingly, we delete the same. 4. In the result, the appeal of the assessee is allowed. 5. Order pronounced in the open court on 28.10.2011
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