1979 (9) TMI 206

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..... USTAGI J. M. Chunilal Karsondas , for the Appellant D. N. Singh , for the Respondent JUDGMENT B. B. Palekar, V. P. The appeal is directed against a penalty of ₹ 500 impose .....

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..... anation for the delay in filing the return, inasmuch as, the accountant concerned with the work was ill at the relevant time. Having regard to the facts and circumstances, we hold that the impositi .....

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