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1977 (6) TMI 49 - ITAT GAUHATIExtract: .......as not disproved the cause shown by the assessee which were reasonable and have a direct nexus with the delay. In the circumstances, we are satisfied that there was reasonable cause for the delay in the filing of the return and, therefore, the penalty provisions were not attracted. We, accordingly, cancel the penalty imposed. The appeal is allowed.
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