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1981 (9) TMI 86 - HC - Income TaxExtract: .......re to file a return under s. 5 without reasonable cause and not for the failure to file a return within the time prescribed under sub-s. (1) or sub-s. (2) thereof. Our answer to the question referred, therefore, is in the affirmative, in favour of the assessee and against the department. The assessee is entitled to costs which we assess at Rs. 200.
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