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2005 (12) TMI 201 - AT - Income TaxExtract: .......relied upon either by the assessee or by the Revenue for determining the income of the assessee. In the above circumstances, in our opinion, for such technical or venial default, it would not be justified to levy the penalty under s. 271B. We, therefore, cancel the penalty sustained by the CIT(A). 6. In the result, the assessee s appeal is allowed.
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