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1984 (4) TMI 97 - ITAT CALCUTTA-DExtract: .......ion of these facts and keeping in view the principle laid down in the aforementioned cases, we have no hesitation in holding that there was sufficient cause for non-filing of estimate under section 212 by the assessee and, therefore, it was not a case in which interest under section 2 17 was to be charged. 9. In the result, the appeal is dismissed.
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