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    <description>If a cause was found to be reasonable and for non-filing of return immediately in response to notice u/s 153A, such cause can also be construed as a reasonable cause, while considering as to whether penalty has to be levied u/s 271F - HC</description>
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      <description>If a cause was found to be reasonable and for non-filing of return immediately in response to notice u/s 153A, such cause can also be construed as a reasonable cause, while considering as to whether penalty has to be levied u/s 271F - HC</description>
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