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1983 (12) TMI 81 - AT - Income TaxExtract: .......erred in imposing the fine of Rs. 7,800 on the assessee under s. 285A(2) of the Act, particularly when he found that there was only a technical default on the part of the assessee and that it had been complying with the requirements of the section carefully, thereafter. We, therefore, remit the entire fine. 10. In the result, the appeal is allowed.
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