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2008 (2) TMI 326 - HC - Income TaxAssessee’s failure to get its books of account audited before the specified date and to furnish the same by the specified date as per section 44AB - penalty u/s 271B - finding of fact has been recorded by the Tribunal that the assessee has sent a certified copy of the Tax Audit Report to the Department well in time under postal certificate (UPC) & the authenticity of the UPC has not been doubted by the department - Revenue was unable to challenge the said finding of fact – penalty not justified
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