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1969 (6) TMI 7 - MADRAS HIGH COURTWhether assessee to explain to show cause in order to get benefit of the proviso to Section 184(4) - petitioner himself was the applicant and he is expected to know the law which makes it clear that if the application had not been made within the time specified, it could only be entertained if sufficient cause is shown for the delay to the satisfaction of the Income-tax Officer. The assessee cannot convert his default into an occasion for pleading natural justice asking for an opportunity
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