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2001 (7) TMI 287 - ITAT JODHPURExtract: .......plying with the requirement of s. 44AB was committed by the assessee without any reasonable cause and, therefore, the CIT(A) was fully justified in confirming the penalty imposed by the AO under s. 271B. The same is, therefore, upheld. 7. In the result, assessee s appeal being ITA No. 192/Jd/2001 is dismissed whereas ITA No. 193/Jd/2001 is allowed.
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