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1991 (4) TMI 183 - AT - Income TaxExtract: .......has acted deliberately in defiance of law, we are of the view that only a token fine is justified in this case. We accordingly, reduce the fine to Rs. 1,000 as against Rs. 25,000 imposed by the Commissioner. Excess fine shall be refunded to the assessee if the same has already been collected. 6. For statistical purposes, the appeal is party allowed
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