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1978 (8) TMI 108 - ITAT DELHI-CExtract: .......sregard of its legal obligation and in defiance of law. The case referred to by the assessee s representative in 102 ITR 301 also supports him. In our opinion taking the totality of the circumstances, it could be held that there was reasonable cause for the late filing of the returns and the same are accordingly deleted. 7. The appeals are allowed.
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