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2004 (6) TMI 233 - AT - Income TaxExtract: .......Act. The Revenue authorities, in my opinion, were not justified in proceeding to impose penalty for a default not committed by the assessee. 7. In view of the totality of facts and circumstances of the case, the penalty imposed under s. 271B is cancelled. The order of the CIT(A) is set aside. 8. In the result, the appeal of the assessee is allowed.
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