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1973 (11) TMI 9 - MADRAS HIGH COURTProsecution proceedings for non-production of books without issue of notice under section 142 - when does the question of reasonable cause for the non-production of books arise - when the books were not produced and the assessee does not give any reason for the non-production, there is no question of reasonable cause for the non-production - Failure to issue a notice under section 142 does not bar a prosecution
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