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    <title>2019 (11) TMI 654 - ITAT DELHI</title>
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    <description>The ITAT upheld penalties imposed under Section 272A(1)(c) of the Income Tax Act for failure to comply with summons. The appeals were dismissed as the assessee did not fully comply with the summons under Section 131, and arguments for reasonable cause under Section 273B were rejected. The penalties levied by the Addl. CIT and confirmed by the Ld. CIT(A) were upheld.</description>
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      <description>The ITAT upheld penalties imposed under Section 272A(1)(c) of the Income Tax Act for failure to comply with summons. The appeals were dismissed as the assessee did not fully comply with the summons under Section 131, and arguments for reasonable cause under Section 273B were rejected. The penalties levied by the Addl. CIT and confirmed by the Ld. CIT(A) were upheld.</description>
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