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    <title>1982 (4) TMI 133 - ITAT DELHI-A</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s order, confirming penalties for all assessment years under appeal. The assessee&#039;s appeals were dismissed as the Tribunal found no reasonable cause for the delayed filings and rejected all contentions, including ignorance of law and the impact of search and seizure operations, leading to penalties under Section 271(1)(a) of the Income-tax Act, 1961.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s order, confirming penalties for all assessment years under appeal. The assessee&#039;s appeals were dismissed as the Tribunal found no reasonable cause for the delayed filings and rejected all contentions, including ignorance of law and the impact of search and seizure operations, leading to penalties under Section 271(1)(a) of the Income-tax Act, 1961.</description>
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