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2002 (2) TMI 358 - ITAT PUNEExtract: .......sonable, in the same way, in the assessee s own case the fact that he had bona fide believed that Circular No. 556 dated 25-2-1992 was applicable would constitute a reasonable cause. 11. In the light of above discussion, I do not find any infirmity in the order of the ld. CIT(A) and decline to interfere. 2. In the result, the appeals are dismissed.
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