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    <title>1983 (5) TMI 7 - CALCUTTA High Court</title>
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    <description>The court dismissed the petition, upholding the penalties imposed by the ITO and confirmed by the Commissioner. The court found that the petitioner had failed to establish reasonable cause for the delay in filing returns and that the Commissioner had acted within his jurisdiction and provided adequate reasoning for his decision. The court also discharged Civil Rule No. 943(W) of 1977, with no order as to costs.</description>
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    <pubDate>Wed, 11 May 1983 00:00:00 +0530</pubDate>
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      <title>1983 (5) TMI 7 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=28111</link>
      <description>The court dismissed the petition, upholding the penalties imposed by the ITO and confirmed by the Commissioner. The court found that the petitioner had failed to establish reasonable cause for the delay in filing returns and that the Commissioner had acted within his jurisdiction and provided adequate reasoning for his decision. The court also discharged Civil Rule No. 943(W) of 1977, with no order as to costs.</description>
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