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2016 (11) TMI 1556 - AT - Income TaxInitiation of penalty u/s 271(1)(b) for non-appearance on 30.10.2015 - Held that:- assesses had reasonable cause for non- appearance on that day - therefore, there is no justification for levying the u/s (271)(1) (b) - also no penalty can be levied if the assessments have been completed u/s 143 (3) - Decided in favor of assessee.
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