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2009 (11) TMI 999 - AT - Income TaxExtract: ....... the assessee cannot be treated as an assessee in default under ss. 201 and 201(1A) r/w s. 195 of the Act, levying of penalty under s. 271C(1) of the Act must also be deleted. The very cause of action of this penalty does not survive any longer. The appeal is thus allowed. 9. In the result, both the appeals are allowed in the terms indicated above.
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