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2008 (12) TMI 669 - AT - Income TaxExtract: .......ur considered opinion, penalty under section 271D of the Act is exigible. Accordingly, we do not find any infirmity in the order passed by the learned Commissioner of Income-tax (Appeals) confirming the penalty of Rs. 8,00,000. In the result, the appeal filed by the assessee is dismissed. The order pronounced in the open court on December 24, 2008.
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