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2001 (9) TMI 88 - HC - Income TaxExtract: .......o far as A-1 is concerned is set aside and consequently, A-1 is found guilty of the offence under section 276B of the Income-tax Act and for each offence A-1 in each calendar case stands sentenced to pay a fine of Rs.2,500. Time for payment of fine is two weeks from the date of receipt of the order. All the appeals are, accordingly, partly allowed.
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