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1984 (6) TMI 117 - ITAT GAUHATIExtract: .......rately in non-filing of the return in time. On the facts of the case, we are of the view that the delay in filing of the return for the year under appeal was due to reasonable cause and no penalty under s. 271(1)(a) was called for. The order of the authorities below on the point is cancelled. 7. In the result, the appeal by the assessee is allowed.
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