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1995 (11) TMI 119 - AT - Income TaxExtract: ....... under s. 271D of the Act. There is reasonable cause rather if it is a violation it is mere venial or technical. In fact, there is no merit in the case of Revenue in levying the penalty under s. 271D of the Act. The order of the learned CIT(A) in our considered view is unjustified and so we reverse the same. 9. In the result, the appeal is allowed.
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