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2013 (3) TMI 815 - AT - Income TaxExtract: .......nformation called for and the assessment was completed under sec.143(3) and not sec.144 of the Act. Therefore, we hold that there is no case for levy of penalty under sec.271(1)(b) of the I.T. Act the assessee’s case. 7. In the result, the appeal of the assessee is allowed. 8. Order pronounced on Friday, the 8th day of March 2013, at Chennai.
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