Penalty Deleted for Non-Declaration of Long-Term Capital Gains After Petition u/s 273A of Income Tax Act.

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....Penalty u/s 271(1)(c) - Application for reduction of penalty u/s 273A - long term capital gain was not declared in the regular return of income by these assessees and the same was declared along with petition filed by the assessee under section 273A of the I.T.Act. - Penalty deleted - AT....