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1977 (2) TMI 26 - AT - Income TaxExtract: .......iculars of the partners was prevented from reasonable cause and, therefore, the ITO was not justified to reject the application of the assessee under s. 146 of the Act. The application of the assessee under s. 146 is accepted and the ITO is directed to re-open the assessment of the assessee according to law. 6. In the result, the appeal is allowed.
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