2015 (10) TMI 2094

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Full Text of the Document

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....giving benefit of Section 80 of the Finance Act to the assessee namely Mr. M. Madhusudhan, Proprietor, Manasaa Contractor, wherein it inter alia says that Notwithstanding anything contained in the provisions of section 76, section 77 or section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable caus....