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1976 (1) TMI 54 - ITAT JAIPURExtract: .......he return in time. 10. Thus, we are of the view that there were reasonable causes which prevented the assessee from filing the return in time. The learned AAC was not correct in sustaining the order of penalty passed by the ITO under s. 271(1)(a) of the IT Act, 1961. 11. In the result, the appeal is allowed. The impugned penalty order is cancelled.
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