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1980 (9) TMI 121 - ITAT INDOREExtract: .......ause with a stronger reason for the delay in filing the return for the year under appeal. Considering all these facts, I hold that the assessee was prevented by a reasonable cause from filing the return for this assessment year within the time prescribed by Law. The impugned penalty is accordingly cancelled. 2. In the result, the appeal is allowed.
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