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1979 (9) TMI 120 - AT - Wealth-taxExtract: ....... the return, and therefore, if there is any delay, it can be held that there was a reasonable cause as there was mis-understanding created in the mind of the assessee because of the Amendment. We hold that there was a reasonable cause and, therefore, there is not justification for levy of penalty. 6. In the result, the assessee s appeal is allowed.
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