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1993 (3) TMI 196 - AT - Income TaxExtract: .......hough it is not specifically provided for in section 44B, nonetheless, it can be imported in the statute penalising the assessee for such default. In this view of the matter, therefore, we agree with the CIT (Appeals) and consequently, uphold his order cancelling the penalty levied by the Assessing Officer. 9. In the result, the appeal is dismissed
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