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1994 (10) TMI 92 - AT - Income TaxExtract: .......hing of report but only for failure to furnish report along with the return. If at all any action was warranted, it was against late filing of return for which section 271B was not applicable/attracted. Therefore, we hold that the penalty levied is not warranted in both the cases. The same is deleted. 14. In the result, both the appeals are allowed
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