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1978 (2) TMI 49 - ALLAHABAD HIGH COURTExtract: .......uding that, as the explanation was reasonable, the assessee was not guilty of fraud or gross or wilful neglect within the meaning of s. 271(1)(c). In the result, we answer the question referred to us in the affirmative, in favour of the assessee and against the department. Since no one appears to oppose this reference, we make no order as to costs.
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