2001 (9) TMI 52

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....ASIMHA BABU J. -The assessee is aggrieved by the order of penalty for delayed submission of return. Admittedly, the delay was long. Numerous applications for extension of time had been filed. The Tribunal has taken those applications into account. It has held that the period not covered by those applications were periods for which there was no satisfactory explanation. As the reason for seeking ti....