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2000 (7) TMI 227 - AT - Income TaxExtract: .......ded to view that the assessee was prevented to furnish the audit report along with return due to a reasonable cause. In the circumstances, we find the impugned order of the learned CIT(A) cancelling the penalty under s. 271B to be quite proper. We, therefore, decline to interfere with the same. 6. In the result, this appeal of Revenue is dismissed.
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