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2000 (1) TMI 140 - AT - Income TaxExtract: ....... hold that the assessee had a reasonable cause as it filed return within due date and also filed its audit report under section 44AB in Form No. 3CD along with return and Ld. first appellate authority was right in cancelling the impugned penalty. I, therefore, decline to interfere with the order of CIT(A). 6. In the result, the appeal is dismissed.
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