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    <title>2018 (4) TMI 791 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, directing the Assessing Officer to verify the assessee&#039;s claim regarding the non-maintenance of regular books of account, assess the issue in light of relevant judicial precedents, and verify and rectify any penalties exceeding the maximum limit prescribed under section 271B. The order was pronounced on 13th April 2018.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, directing the Assessing Officer to verify the assessee&#039;s claim regarding the non-maintenance of regular books of account, assess the issue in light of relevant judicial precedents, and verify and rectify any penalties exceeding the maximum limit prescribed under section 271B. The order was pronounced on 13th April 2018.</description>
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