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2013 (10) TMI 1497 - ITAT MUMBAIExtract: .......in our view the assessee has been able to exclude its case on the ground of reasonable cause, so that the penalty in the instant case is saved by section 273B of the Act, as well as on the ground of applicability of the un-amended provision of s. 269T of the Act. We decide accordingly. 5. In the result, both the appeals by the assessee are allowed.
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