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1977 (10) TMI 49 - ITAT COCHINExtract: .......ded some other facts inconsistent with what he has stated before the ITO an the AAC and before the Tribunal. We find none. So the petition before the CIT has no material bearing on these two cases. 4. These two appeals are allowed. The penalties imposed for asst. yrs. 1973-74 and 1974-75 for late filing of the returns by the assessee are cancelled.
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