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1997 (3) TMI 53 - MADRAS HIGH COURTExtract: .......thereafter as seems to have been done by the AAC. The assessee must, therefore, be held to have reasonable cause justifying the delayed submission of the return and the penalty is liable to be cancelled on this point. 5. The aforesaid finding being a finding of fact, it cannot be disturbed. 6. We, therefore, answer the reference in the affirmative.
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