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1998 (12) TMI 102 - AT - Income TaxExtract: .......ing Officer can independently look into the reasons for delay in getting the accounts audited. But nevertheless, the delay cannot be linked with the filing of the return. We therefore, find no merit in the order of the Id. CIT(A). The order of deleting penalty by the Id. CIT(A) stands reversed. 9. In the result the appeal of the revenue is allowed.
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