Penalty u/s 271G waived for assessee due to reasonable cause u/s 273B. No penalty imposed.

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....Penalty levied u/s 271G - the failure to the said extent on the part of the assessee to comply with the directions of the TPO can safely be held to be backed by a reasonable cause, which thus would bring the case of the assessee with the sweep of Sec. 273B - no penalty - AT....