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1979 (9) TMI 206 - AT - Income TaxExtract: .......thin the time allowed by law. Secondly, there is a valid explanation for the delay in filing the return, inasmuch as, the accountant concerned with the work was ill at the relevant time. Having regard to the facts and circumstances, we hold that the imposition of a penalty was not justified. We direct that it is cancelled. 3. The appeal is allowed.
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