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1992 (1) TMI 173 - ITAT JAIPURExtract: .......of the tax assessed, the assessed tax will be zero and no penalty can be levied in such a case for the delay in filing the return under s. 271(1)(a)(i)(b). Respectfully following the said decision, we find no force in the Department s appeal which must fail and is dismissed. 5. Accordingly the appeals filed by the Department fail and are dismissed.
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