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2026 (7) TMI 1659

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....ICE SENTHILKUMAR RAMAMOORTHY For the Appellant Mr. Suresh T For the Respondent(s): Mr. R. Sethu Prabakaran, Govt. Counsel (Tax) ORDER An order dated 22.08.2024 imposing penalty for non-maintenance of records is challenged in this writ petition on the ground that both general penalty and penalty for non-maintenance of records cannot be imposed. 2. Learned counsel for the petitioner r....

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