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2001 (1) TMI 963 - ITAT MUMBAIExtract: .......n the foregoing paragraphs, we hold that the assessee before us was not liable to obtain any audit report within the meaning of section 44AB of the Act. For this reason, we further hold that the impugned order of the learned CIT(A) cancelling penalty under section 271B cannot be interfered with. 7. In the result, this appeal fails and is dismissed.
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