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1997 (3) TMI 129 - ITAT AHMEDABAD-CExtract: .......shing the copies of declaration in Form No. 15H was on account of sickness of the accountant and that constituted reasonable and sufficient cause for failure contemplated in s. 272A(2)(f) within the meaning of s. 273B. The penalty levied, therefore, deserves to be cancelled and we order accordingly. 7. In the result, the assessee s appeal succeeds.
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