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2000 (4) TMI 189 - AT - Income TaxExtract: .......mits the offence of not maintaining the books of account as contemplated by section 44AA, the offence is complete. After that, there can be no possibility of any offence as contemplated by section 44AB and, therefore, penalty cannot be imposed under section 271B of the Act. Accordingly, I delete the penalty. 7. In the result, the appeal is allowed.
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