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1982 (11) TMI 74 - ITAT DELHI-AExtract: .......s. One has to judge the matter by taking into account the totality of circumstances. The case was rightly called as petty and I am of the firm opinion that the facts of the case do not justify levy of fine. Accordingly, I agree with the learned Accountant Member. 6. The matter will now be placed before the Bench for disposal in accordance with law.
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