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1996 (1) TMI 96 - PUNJAB AND HARYANA HIGH COURTExtract: .......urnished by the assessee for late filing of the returns when the same explanations had been accepted by the Income-tax Officer while waiving interest under rule 117A ? Accordingly, we direct the Tribunal to state the case and refer the aforesaid question of law to this court for its opinion. The applications stand allowed with no order as to costs.
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