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2004 (8) TMI 325 - ITAT CHANDIGARH-AExtract: .......of Rs. 5400 for the alleged default in late furnishing of return in Form No. 26C as per the provisions of s. 206, is most fair and reasonable, and fully justified. Accordingly, the order of the CIT(A) in this regard is upheld and the ground of appeal taken by the assessee is rejected. 3. In the result, the appeal filed by the assessee is dismissed.
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