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The appeals of the assessees are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
u/s 153A/143(3) in accepting return of income, find 16 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh v. ITO, NFAC that it was sufficient compliance, merely because the assessee could not make compliance due to some bonafide reason, no penalty under Section 271(1)(b) of the Act could be levied on the assessee. In view of aforesaid factual