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2012 (5) TMI 661 - AT - Income TaxExtract: .......ticing Chartered Accountant led to the bona-fide belief for non-payment of TDS and hence the conduct of the assessee does not appear to be contumacious for the levy of penalty u/s 271C of the Act. Thus, the penalty imposed u/s 271C is hereby deleted. 16. In the result, appeals of the assessee are allowed. Pronounced in the open court on 04/05/2012.
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