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2008 (3) TMI 124 - HC - Income TaxPenalty u/s 271B for delay in furnishing audit report – assessee states that even though he has failed to enclose the audit report at the time of submitting his return before the first respondent, he submitted the audit report subsequently before the second respondent - instead of considering the audit report, authorities imposed the penalty – penalty is not justified – reopening of assessment by AO u/s 147 is also unjustified
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