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1975 (12) TMI 84 - ITAT AHMEDABAD-CExtract: .......cies being occasioned on account of absence of books of accounts, they having been damaged. As such, on the facts and circumstances of the case we would held that the Explanation to s. 271(1)(c) of the Act is not attracted. 5. In the result the appeal by the assessee is allowed. The penalty amount, if paid by the assessee, shall be refunded to him.
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