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1978 (8) TMI 103 - ITAT BOMBAY-AExtract: .......utely voluntarily and that she co-operated with the WTO in the wealth-tax proceedings. On the aforesaid facts, we are inclined to hold that the default herein was without any motive and not without reasonable cause and, therefore, penalty proceedings under s. 18(1)(a) are not attracted in this case. 8. The Departmental appeals are, thus, dismissed.
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