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1986 (5) TMI 95 - ITAT PUNEExtract: .......) 143 (Bom), we see no reason to hold that penalty is leviable otherwise then in the manner mentioned in s. 271(2). As the assessee has not made out a case for showing existence of reasonable cause and as actual period of default is not in dispute, we see no reason to interfere with the decision of the AAC. 9. Accordingly the appeals are dismissed.
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