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2013 (1) TMI 994 - AT - Income TaxExtract: .......time and furnishing the report of such audit within the period prescribed u/s 44AB. In that view of the matter, we cancel the penalty imposed by the AO and confirmed by the learned CIT(Appeals) u/s 271B and allow this appeal of the assessee. 6. In the result, the appeal of the assessee is allowed. Order pronounced on this 31st day of January, 2013.
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