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1976 (11) TMI 106 - AT - Income TaxExtract: .......submit his return in-time to warrant the levy of penalty. On a careful consideration of the facts of the case we find that there is no material to come to the conclusion that the assessee had no reasonable cause for the delay. We, therefore, confirm the order of the Appellate Assistant Commissioner cancelling the penalty. 6.The appeal is dismissed.
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