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1980 (5) TMI 6 - MADHYA PRADESH HIGH COURTExtract: .......e, no penalty was imposable for filing the return belatedly. We answer the question in the negative in favour of the assessee that in the facts and circumstances of the case, the Tribunal was not justified in imposing a penalty under s. 271(l)(a) of the I.T. Act, 1961, on the assessee for filing the return late. There shall be no order as to costs.
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