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1976 (8) TMI 75 - ITAT MADRAS-AExtract: .......etter dated 2nd March, 1974, the correctness of which is not controverted, we are also satisfied that the assessee was prevented by sufficient cause from complying with the terms of the notices issued by the Income Tax Officer. We, therefore, uphold the order of the Appellate Assistant Commissioner. The appeal of the Revenue fails and is dismissed.
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