TMI BlogPenalty not to be imposed in certain casesX X X X Extracts X X X X X X X X Extracts X X X X ..... 127. ( 1 ) Notwithstanding anything contained in section 114 or section 115 or section 116, no penalty shall be imposable for any failure referred to in the said sections, if the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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