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    <title>1980 (7) TMI 131 - ITAT DELHI</title>
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    <description>The penalty of Rs. 500 under s. 273(a) was canceled as the assessee had filed an estimate under s. 212(3a) and lacked information on their share in the firm, rendering the penalty unjustified. The tribunal allowed the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=62678</link>
      <description>The penalty of Rs. 500 under s. 273(a) was canceled as the assessee had filed an estimate under s. 212(3a) and lacked information on their share in the firm, rendering the penalty unjustified. The tribunal allowed the appeal.</description>
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