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1981 (9) TMI 182 - ITAT DELHI-DExtract: .......ember 1975 was either wilful or motivated. In these circumstances, we hold that the failure on the part of the assessee to file an estimate of advance tax u/s 212(3A) is covered by a reasonable cause and accordingly we delete the penalty imposed by the ITO and upheld by the CIT (A) u/s 273 (c) of the IT Act. 5. In the result, the appeal is allowed.
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