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2005 (7) TMI 320 - ITAT JODHPURExtract: .......ic. The reason given by the assessee in this case seems to be a sufficient cause for not filing the report in time although it had obtained the same in time. Therefore, a mitigating circumstance does exist in this case and the assessee cannot be punished merely on technicalities. 6. In the result, the appeal is allowed and the penalty is cancelled.
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