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1997 (11) TMI 137 - ITAT PATNAExtract: .......educt the tax at source. This cannot be considered a reasonable cause. 8.6 In the above view of the matter, we hold that the appellant was liable to penalty under section 272A(2)(c). We, therefore, uphold the order of the ld. CIT (Appeals) confirming the levy of penalty on the revised figure of Rs. 19,978. 9. In the result, the appeal is dismissed.
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