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    <title>1992 (4) TMI 64 - ITAT ALLAHABAD-B</title>
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    <description>The Tribunal dismissed all four appeals, upholding penalties imposed by the Departmental authorities for non-compliance with statutory requirements and late submission of income tax returns. The Tribunal found no reasonable cause for the delays and upheld the penalties under sections 271(1)(a) and 271(1)(b) in each case, emphasizing that being a Government company did not exempt the appellant from compliance.</description>
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      <description>The Tribunal dismissed all four appeals, upholding penalties imposed by the Departmental authorities for non-compliance with statutory requirements and late submission of income tax returns. The Tribunal found no reasonable cause for the delays and upheld the penalties under sections 271(1)(a) and 271(1)(b) in each case, emphasizing that being a Government company did not exempt the appellant from compliance.</description>
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