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2013 (2) TMI 760 - ITAT CHANDIGARHExtract: ....... the above said provisions of the act we are in agreement with the order of the CIT (Appeals) in levying penalty of ₹ 10,000/- under section 272B of the Act. Thus ground of appeal raised by the assessee is dismissed. 13. In the result, all the appeals of the assessee is dismissed. Order pronounced in the Open court on 28 day of February, 2013
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