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1999 (12) TMI 137 - AT - Income TaxExtract: ....... assessee has already been charged with interest under section 234A for such default. In our opinion, the case of assessee does not fall within the four corners of penal provisions. Accordingly, the order of CIT(A) is hereby quashed and the penalty levied under section 271(1)(c) is hereby cancelled. 11. In the result, appeal of assessee is allowed.
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