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2005 (2) TMI 27 - HC - Income TaxDelay in payment of tax – penalty - "Whether finding of the Income-tax Appellate Tribunal that the assessee has a reasonable cause in not paying the tax is based on any material evidence on record?" - Tribunal was right in allowing the appeal holding that the assessee had not committed default to warrant institution of penalty proceedings as far as the assessment year 1996-97 is concerned
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