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    <description>The appeals regarding the levy of penalty under Section 271BA for the assessment years 2010-11 and 2011-12 were dismissed as the Tribunal upheld the penalty imposed by the Assessing Officer. However, the appeals concerning the penalty under Section 271G for the same assessment years were allowed by the Tribunal, which deleted the penalty considering compliance by the assessee during assessment proceedings.</description>
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      <description>The appeals regarding the levy of penalty under Section 271BA for the assessment years 2010-11 and 2011-12 were dismissed as the Tribunal upheld the penalty imposed by the Assessing Officer. However, the appeals concerning the penalty under Section 271G for the same assessment years were allowed by the Tribunal, which deleted the penalty considering compliance by the assessee during assessment proceedings.</description>
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