2004 (5) TMI 521

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..... against the order of the ld. Commissioner of Income-tax (Appeals)-I, Meerut, dated 21st March, 2000, in the case of the assessee in relation to penalty under section 271B for assessment year 1996-97. 2. In this appeal the assessee has disputed levy of penalty under section 271B. The contention of the assessee has been that the delay had occurred inadvertently by the assessee s advocate, Shri H .....

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