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1979 (6) TMI 61 - ITAT DELHI-DExtract: ....... assessee HUF to file an estimate of its advance tax under s. 212 (3A) was not without reasonable cause and that the Departmental authorities were not justified in imposing a penalty under s. 273(c) of the Act. Accordingly, we cancel the penalty which shall be refunded to the appellant, if already collected. 3. In the result, the appeal is allowed.
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