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    <description>The Tribunal found that the appellant had a reasonable cause for not complying with the notice under Section 142(1) of the Income Tax Act due to the late receipt of the notice and the voluminous nature of the information requested. As a result, the penalty levied under Section 271(1)(b) for each assessment year from 2006-07 to 2012-13 was deleted, and the appeals for these years were allowed.</description>
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