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2000 (3) TMI 52 - HC - Income TaxExtract: .......be regarded as defective have been laid down in the Explanation to sub-section (9). The above being the position, the irresistible conclusion is that the assessee had disclosed all material facts fully and truly. That being the position, the conclusions of the learned single judge cannot be faulted. Writ appeal being without any merit is dismissed.
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