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1993 (10) TMI 121 - ITAT CHANDIGARHExtract: .......Form No. 27A under section 206A, be treated to be sufficient compliance of requirement of law, is not accepted. No reasonable cause has been shown for the default. Form No. 50 ultimately filed on 25-4-1985 appears to have been so filed after a notice was issued for levy of penalty. 8. We, therefore, find no force in this appeal, which is dismissed.
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