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1977 (7) TMI 79 - ITAT GAUHATIExtract: .......d shown any reasonable cause for the default beyond 30th Sept., 1971. Hence we do not see any reason for interference with the orders of the authorities below as regards the penalty for this year. 8. In the result, ITA No. 431 (Gau) of 1975-76 is allowed, ITA No. 432 (Gau) of 1975-76 is allowed in part and ITA No. 433 (Gau) of 1975-76 is dismissed.
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