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1982 (9) TMI 115 - ITAT CHANDIGARHExtract: .......sufficient cause for late filing of return for 1977-78 assessment year was actually the same cause for late filing of return for 1976-77 assessment year and the same as well should have been considered and no penalty ought to have been levied for the year under consideration. 7. Since we have cancelled the penalty, the assessee s appeal is allowed.
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