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1991 (10) TMI 4 - KERALA HIGH COURTExtract: .......he penalty levied under section 17A(3) of the Act for the belated filing of the return, are unjustified in law. The learned single judge (see 1991 190 ITR 385) was justified in quashing exhibits P-4 and P-6. We concur with the learned single judge (see 1991 190 ITR 385), and hold that the appeal is without any merit and it is accordingly dismissed.
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