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1991 (5) TMI 98 - ITAT BOMBAY-CExtract: .......to get its accounts audited under section 44AB and in not getting such audit report, it has not committed any default punishable under section 271B. We would, therefore, reverse the order of the CIT (Appeals) and direct that no penalty belevied on the assessee for default under section 271B. In the result, the appeals are allowed for both the years
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