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1986 (11) TMI 115 - ITAT HYDERABAD-BExtract: ....... deduction of firm s tax was only Rs. 96,090. Under the circumstances we are unable to hold that the assessee either intentionally omitted to attend or produce the books of account or documents at the place and time directed by the ITO in the notice. We, therefore, cancel the fine imposed. The assessee gets relief of Rs. 450. The appeal is allowed.
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