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    <title>1982 (11) TMI 77 - ITAT INDORE</title>
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    <description>The Tribunal found reasonable causes for the delay in filing returns for the assessment year 1976-77 by the assessee partners of a firm. Despite penalties imposed by the Income Tax Officer, the Tribunal concluded that the partners acted diligently, considering their accountant&#039;s illness and timely filing upon obtaining necessary information. The penalties were canceled, and all appeals by the assessee partners were allowed.</description>
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