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    <description>The appeals were allowed, and the penalty under Section 272A(2)(c) for delay in providing information under notices Section 133(6) of the Income Tax Act was deleted. The non-compliance was found to be a result of infrastructural and manpower limitations faced by branches in remote areas, rather than willful misconduct. The penalty was removed for all years under appeal due to circumstances beyond the control of the individuals issued the notices.</description>
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