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1980 (1) TMI 111 - ITAT AMRITSARExtract: .......s prevented by reasonable cause. The admission which is not absolute and qualified cannot beneficiary read against the assessee to its detriment. The assessee having believed that its income was below taxable limit and thereby having failed to file return within the time, we think that it was prevented by reasonable cause. 4. The appeal is allowed.
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