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1976 (3) TMI 69 - AT - Income TaxExtract: .......t may be reasonable to give the assessee a benefit of doubt. It therefore, hold that the assessee had no obligation to file the return and in any event, it was prevented by reasonable cause for doing to within time. In the circumstances I further hold that penalty imposed under s. 271(1)(a) is not justified. 5. In the result, the appeal is allowed.
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