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2008 (2) TMI 291 - MADHYA PRADESH HIGH COURTPenalty imposed as assessee did not get its accounts audited as required u/s 44AB – Tribunal apart from stating that there was no denial by the assessee that the provisions of section 44AB were not applicable to it and there was delay in getting the account audited, had really not applied its mind as per the requisite parameters of law – tribunal ought to have recorded a finding whether assessee had acted deliberately in defiance of the provisions of section 44AB – case remanded
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