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1998 (10) TMI 80 - AT - Income TaxExtract: .......ce with the provisions of s. 44AB by the assessee within the specified time, we are of the considered opinion that no penal liability can be fastened on the assessee under s. 271B of the IT Act. We, therefore, uphold the findings of the learned first Appellate Authority and sustain the deletion of penalty. 7. In the result, the appeal is dismissed.
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