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    <title>No Penalty for Assessee u/s 271(1)(c) Due to Bona Fide Mistake in Tax Return Filing.</title>
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    <description>Penalty u/s. 271(1)(c) - bonafide mistake - assessee could not be said to have filed &quot;false&quot; returns when it did not include the amount of interest and notional house property income in the taxable income - no penalty - AT</description>
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