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1991 (11) TMI 104 - AT - Income TaxExtract: .......ings under section 271B evidence which could convince a reasonable man in a rational way is required to be advanced. In our view, therefore, the assessee was not exigible to any penalty under section 271B which has rightly been deleted by the CIT (Appeals) though on different grounds. 12. In the result, the revenue s appeal is, therefore, dismissed
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