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2004 (5) TMI 21 - HC - Income TaxPenalty of Rs. 5,000 under section 272A(1)(c) - assessee submitted that there was no deliberate attempt on his part not to respond to the summons under section 131(1) of the Act. No doubt, he had submitted an adjournment application for the second time on the ground that he had gone out of station on account of business tour. - we are inclined to allow the petition in so far as imposition of the penalty of Rs. 5,000 under section 272A(1)(c) of the Act is concerned.
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