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1993 (10) TMI 335 - RAJASTHAN HIGH COURTExtract: ....... the Act could be levied. I am in agreement with the view taken by the Tribunal and accordingly, it is held that the Tribunal was justified in holding that the assessee had reasonable cause and no case for invoking the provisions of section 7AA is made out. The revision petitions are dismissed accordingly. No order as to costs. Petitions dismissed.
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