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2003 (6) TMI 176 - AT - Income TaxExtract: ......., therefore, the penal provisions under s. 271B have been invoked holding that the failure to meet the requirement was without any reasonable cause as mentioned in s. 273B. We, therefore, hold that the assessee was prevented by sufficient cause for such failure and cancel the penalty so levied under s. 271B. 6. In the result, the appeal is allowed.
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