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    <title>1989 (4) TMI 147 - ITAT MADRAS-B</title>
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    <description>The Tribunal canceled fines imposed on the assessee for non-compliance with Section 285A(1) of the IT Act, 1961, for assessment years 1976-77 to 1982-83. The fines ranging from Rs. 2,000 to Rs. 10,000 were deemed unnecessary as the defaults were considered venial and the assessee demonstrated an intention to comply with the law. The appeals were allowed, and fines totaling Rs. 35,000 were canceled.</description>
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      <description>The Tribunal canceled fines imposed on the assessee for non-compliance with Section 285A(1) of the IT Act, 1961, for assessment years 1976-77 to 1982-83. The fines ranging from Rs. 2,000 to Rs. 10,000 were deemed unnecessary as the defaults were considered venial and the assessee demonstrated an intention to comply with the law. The appeals were allowed, and fines totaling Rs. 35,000 were canceled.</description>
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