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of Penalty u/s 271(1)(c) - non-compliance on the part of the assessee of various notices issued - information which was required for completing the assessment was already filed by the assessee before the AO and non-attendance or non-filing of information by the AO in response to various notices is rendered merely a technical or venial breach when the addition has already been deleted by the CIT(A) in quantum appeal proceedings keeping in view the explanation regarding the source of cash deposits. - No penalty - AT
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