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    <title>2019 (1) TMI 646 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the penalty of &amp;amp;8377; 10,000 imposed under section 271(1)(b) of the Act for the assessment years 2012-13 and 2013-14. The appeals were dismissed as the assessee failed to provide a satisfactory reason for non-compliance with the show cause notice issued by the Assessing Officer. The penalty was confirmed by the ld.CIT(A) for both years, with the Tribunal finding no merit in the appeals.</description>
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      <description>The Tribunal upheld the penalty of &amp;amp;8377; 10,000 imposed under section 271(1)(b) of the Act for the assessment years 2012-13 and 2013-14. The appeals were dismissed as the assessee failed to provide a satisfactory reason for non-compliance with the show cause notice issued by the Assessing Officer. The penalty was confirmed by the ld.CIT(A) for both years, with the Tribunal finding no merit in the appeals.</description>
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