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1977 (12) TMI 48 - ITAT GAUHATIExtract: .......ons of law. In this case there is no evidence placed on behalf of the Revenue that the defaults resulted due to conscious disregard of the provisions of law. Since the assessee had a reasonable cause for delay in submission of the return and in not filing the estimate, penalties cannot be sustained. These are cancelled. 10. The appeals are allowed.
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