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2002 (10) TMI 235 - AT - Income TaxExtract: ....... is firstly against the provision of law and secondly also it cannot survive since the facts on record indicate that the assessee had filed the requisite Form No. 52A, most probably within the time contemplated. Therefore, we set aside the penalty levied for both the years under consideration. 20. In the result, appeals by the assessee are allowed.
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