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1978 (11) TMI 85 - ITAT CHANDIGARHExtract: .......ng of the declaration by the result learned Counsel for the assessee was the of a fraudulent endeavour. We, therefore, do not find any justification for not accepting the explanation as sufficient and reasonable cause for the delay. Thus on both the counts, the order of the AAC is justified. 8. In the result, the appeal of the Revenue is dismissed.
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