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1976 (2) TMI 97 - ITAT PATNA-AExtract: .......m being finalised, the position of the capital account could not be ascertained. In view of this the delay was properly explained. The fact that the assessee did not file petition for could not take away the assessee rsquo s contention that the delay was due to reasonable cause. We therefore, uphold the order of the AAC. 7. The appeal is dismissed.
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