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1984 (1) TMI 77 - ITAT AHMEDABAD-AExtract: .......ly realise the difficulties of a tax payer whose original records were substantially damaged on account of floods. We are of the opinion that the entire period from the due date to the date of actual filing of the return should be held to be on account of reasonable cause. Accordingly, we cancel the penalty. 7. In the result, the appeal is allowed.
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