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    <title>2009 (8) TMI 643 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court upheld the decision to delete the penalty under section 272A(2)(g) of the Income-tax Act, 1961, for the assessment year 2004-05. The Court found that the delay in issuing tax deducted at source certificates by the Haryana Government department did not result in any financial loss to the Revenue as the tax had already been deducted and paid on time. The Court considered the delay as a technical violation with a valid explanation, concluding that no substantial question of law arose, and thus dismissed the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77157</link>
      <description>The High Court upheld the decision to delete the penalty under section 272A(2)(g) of the Income-tax Act, 1961, for the assessment year 2004-05. The Court found that the delay in issuing tax deducted at source certificates by the Haryana Government department did not result in any financial loss to the Revenue as the tax had already been deducted and paid on time. The Court considered the delay as a technical violation with a valid explanation, concluding that no substantial question of law arose, and thus dismissed the appeal.</description>
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