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2013 (3) TMI 809 - AT - Income TaxExtract: .......ith the genuineness of the transactions will constitute reasonable cause in this case.” 8. In view of the above, the penalty imposed by assessing officer u/s 271D and sustained by Ld. CIT(A) is hereby deleted. 9. In the result, assessee’s appeal is allowed. Order pronounced in open court on the date mentioned hereinabove at caption page
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