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2011 (9) TMI 445 - AT - Income TaxPenalty under 271F - No taxable income in last four A/Y - Assessee filed affidavit that original returns have been filed - Held THat:- section 271F are applicable when there is a violation of non-filing the return when notices u/s 153 read with section 153A are issued, Revenue could not prove beyond doubt that returns have not been furnished, thus penalty under 271F cannot be levied.
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