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    <title>2014 (9) TMI 499 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The Tribunal upheld the penalty under Section 271FA against a Joint Sub Registrar for failing to furnish the Annual Information Return (AIR) within the prescribed time. The appellant&#039;s arguments of bona fide ignorance, administrative issues, and reasonable cause under Section 273B were rejected. The Tribunal found the appellant to be a habitual defaulter and ruled that the principles of natural justice were not violated in the consolidated order. The appeals were dismissed, with no substantial question of law identified.</description>
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      <description>The Tribunal upheld the penalty under Section 271FA against a Joint Sub Registrar for failing to furnish the Annual Information Return (AIR) within the prescribed time. The appellant&#039;s arguments of bona fide ignorance, administrative issues, and reasonable cause under Section 273B were rejected. The Tribunal found the appellant to be a habitual defaulter and ruled that the principles of natural justice were not violated in the consolidated order. The appeals were dismissed, with no substantial question of law identified.</description>
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      <pubDate>Mon, 21 Jul 2014 00:00:00 +0530</pubDate>
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