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1981 (11) TMI 16 - DELHI HIGH COURTExtract: .......easoning of the Tribunal was that since the delay for the first 25 months had been explained by the assessee the penalty could not be imposed under s. 271(1)(a). We, therefore, answer the question referred to us in the negative and in favour of the applicant. As there has been no appearance on behalf of the respondent, we make no order as to costs.
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