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    <title>2023 (5) TMI 256 - ITAT PUNE</title>
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    <description>The ITAT upheld the penalty order u/s 272A(2)(k) of the Income Tax Act, 1961, against the assessee for delays in filing quarterly statements, emphasizing the importance of timely compliance for effective tax administration. The appeal was dismissed, with the ITAT finding no grounds to alter the penalty decision. The order was pronounced on 04th May, 2023.</description>
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