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    <description>The ITAT concluded that the penalty imposed under section 272A(1)(d) of the Income Tax Act, 1961, was unwarranted as the appellant eventually complied with the notice and provided the necessary documents. The Tribunal found a reasonable cause for the initial non-compliance and ordered the deletion of the penalty, allowing the appellant&#039;s appeal.</description>
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      <description>The ITAT concluded that the penalty imposed under section 272A(1)(d) of the Income Tax Act, 1961, was unwarranted as the appellant eventually complied with the notice and provided the necessary documents. The Tribunal found a reasonable cause for the initial non-compliance and ordered the deletion of the penalty, allowing the appellant&#039;s appeal.</description>
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