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1984 (3) TMI 48 - HC - Income TaxExtract: .......ot conform to the salient requisites of a return as required by s. 139/140 of the Act and r. 12 of the Rules, and is an invalid return and no assessment can be framed on the basis of such a return . We answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue. There shall be no order as to costs.
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