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2005 (5) TMI 638 - ALLAHABAD HIGH COURTExtract: ....... and has rightly held that the assessee has shown reasonable cause for not being able to file the statutory audit report within time. We do not find any error so as to interfere with the order passed by the Tribunal nor any substantial question of law arises so as to be determined in this appeal. 26. The appeal has no force and is hereby dismissed.
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