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1993 (5) TMI 50 - AT - Income TaxExtract: ......., nothing turns on this. In my opinion, the assessee has not shown any cause for the failure to obtain the report within the specified time and, therefore, no benefit under section 273B of the Act can be given. Upon the whole, I uphold the order of the first appellate authority sustaining the impugned penalty. 13. The appeal falls. It is dismissed.
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