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1977 (12) TMI 36 - ITAT AHMEDABAD-AExtract: ....... on the date when the offence was committed, there was no provision for any penalty. We, therefore, accept Shri Desai s contention that the penalty could not be imposed under s.273(c) for default committed on 15th March, 1970. We allow the appeal on this ground and hence we do not deal with the aspect of the reasonable cause. The appeal is allowed.
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