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2007 (7) TMI 254 - HC - Income TaxAssessee filed its return under the Companies (Profit) Surtax Act - Section 9 would be attracted only if the Assessing Officer is satisfied that the assessee has failed to furnish the return without any reasonable cause as required by Section 5 - assessee, in the present case, having furnished the return within the time prescribed in section 5(3) cannot, therefore, be considered as having failed to furnish the return as required under section 5 – penalty not leviable
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