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1976 (9) TMI 92 - ITAT PATNA-BExtract: .......d that this finding of the Tribunal was a finding of fact. 9. In view of our discussions above, we hold that there was reasonable cause for the assessee for the delayed filing of the return and so the AAC was justified in cancelling the penalty order of the ITO. We, therefore, uphold the order of the AAC. 10. In the result, the appeal is dismissed.
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