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2011 (10) TMI 626 - AT - Income TaxExtract: .......isions. Taking into consideration both these sections as well as the explanation submitted by the assessee, we are of the opinion that assessee was prevented by sufficient reasons for not complying with s. 139A sub-s. (5B) of the Act. AO ought to have not imposed the penalty. We allow the appeal of assessee and delete the penalty imposed by the AO.
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