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    <title>2019 (7) TMI 597 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the jurisdiction of ITO (Intelligence) to issue the notice under section 133(6) of the Income-tax Act, confirmed that the penalty order was within the limitation period, and found no reasonable cause for the assessee&#039;s non-compliance. The appeal and stay application filed by the assessee were dismissed, and the penalty imposed under section 272A(2)(c) of the Income-tax Act was affirmed.</description>
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      <description>The Tribunal upheld the jurisdiction of ITO (Intelligence) to issue the notice under section 133(6) of the Income-tax Act, confirmed that the penalty order was within the limitation period, and found no reasonable cause for the assessee&#039;s non-compliance. The appeal and stay application filed by the assessee were dismissed, and the penalty imposed under section 272A(2)(c) of the Income-tax Act was affirmed.</description>
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