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2001 (7) TMI 264 - AT - Income TaxExtract: .......o relook into the matter as to whether there was a sufficient cause, which lead to the failure on the part of the assessee in complying with the provisions of s. 269SS of the Act. 5. In view of the above, we do not find any merit in this application and accordingly the same is dismissed. 6. In the result, the miscellaneous application is dismissed.
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