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    <title>2025 (6) TMI 975 - ITAT PUNE</title>
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    <description>ITAT Pune upheld penalty under section 270A imposed by CIT(A) on assessee for failing to record cash receipts in books of account, resulting in underreported income due to misreporting. The tribunal found CIT(A)&#039;s reasons for penalty levy exhaustive and detailed, requiring no interference. Assessee&#039;s grounds were dismissed and penalty was sustained.</description>
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      <description>ITAT Pune upheld penalty under section 270A imposed by CIT(A) on assessee for failing to record cash receipts in books of account, resulting in underreported income due to misreporting. The tribunal found CIT(A)&#039;s reasons for penalty levy exhaustive and detailed, requiring no interference. Assessee&#039;s grounds were dismissed and penalty was sustained.</description>
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