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1992 (3) TMI 128 - AT - Income TaxExtract: .......r assign any reasonable cause for the delayed filing of the return for assessment year 1983-84 and thus committed wilful default under section 271(1)(a). Under the circumstances, I hold that the lower authorities are perfectly justified in imposing the penalty as well as confirming the same. 6. In the result, the appeal of the assessee is dismissed
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