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1996 (12) TMI 92 - AT - Income TaxExtract: .......on before the specified date in section 44AB of the Act means on or before the specified date . In this view of the matter, there was no delay in audit of the accounts in terms of section 44AB of the Act. 22. For the above reasons, the penalty of Rs. 25,324 imposed under section 271B of the Act is hereby cancelled. The assessee s appeal is allowed.
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