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1981 (11) TMI 78 - ITAT CALCUTTA-AExtract: ....... return is no longer on the record of the file. The benefit of the doubt would, therefore, have to be given to the assessee and it would have to be held that the return was filed in time. We hold accordingly. The penalty that has been imposed under s. 271(1)(a) is thus not maintainable, and is accordingly hereby cancelled. 4. The appeal is allowed.
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