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1979 (6) TMI 63 - ITAT GAUHATIExtract: .......his control in complying with the notice under s. 139(2). We, therefore, find that the penalty saw imposed arbitrarily in the absence of any clear finding on the fact that the failure to comply with the notice under s. 139(2) was without reasonable cause. We have, therefore, no hesitation in cancelling the penalty imposed. 7. The appeal is allowed.
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