Penalty u/s.271(1)(b) - there was a reasonable cause with the assessee in not complying with the...

Penalty u/s.271(1)(b) - there was a reasonable cause with the assessee in not complying with the requirements of the AO in such a short period for the reasons discussed hereinabove. This being a reasonable cause has brought the case within the ambit of section 273B of the Act. - No penalty - AT .....

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