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1986 (8) TMI 106 - ITAT CALCUTTA-AExtract: .......ation by 31-3-1980. 8. Viewed from this angle it is not necessary to see if there was sufficient cause for the delay in filing the return. 9. The order of the Commissioner (Appeals) cancelling the penalty is, therefore, upheld though for the reasons other than those recorded by the Commissioner (Appeals). 10. In the result, the appeal is dismissed.
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