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2004 (4) TMI 287 - AT - Income TaxExtract: .......e basis of above, I am of the definite view that it was a case in which penalty under section 271B was imposable and Assessing Officer rightly imposed the same. Thus the ld. CIT(A) was not justified to delete the same. 12. The result is that appeal is allowed and order of the Assessing Officer stands restored and that of the ld. CIT(A) is reversed.
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