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1979 (6) TMI 92 - ITAT MADRAS-CExtract: ....... find that there is nothing to attribute conscious neglect or disregard on the part of the assessee in filling the returns belatedly. Having regard to the above and applying the ratio of the decision of the madras High Court in V.L. Dutt s case (1) I cancel the penalties for both the assessment years. 6. In the result, both the appeals are allowed.
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