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2011 (4) TMI 1327 - AT - Income TaxExtract: .......opinion, the assessee has been successful in showing that there was a reasonable cause for his failure to comply with the provisions of s. 269SS of the Act. Accordingly, the order of the CIT(A) is set aside and the Addl. CIT is directed to delete the penalty imposed under s. 271D of the Act. 11. In the result, the appeal of the assessee is allowed.
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