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1950 (3) TMI 30 - HC - Income TaxExtract: .......der Section 22(4) was served before the return was submitted and, therefore, there was no occasion on the date when this notice was issued to have resort to Section 23(2), as that section only applies to a case where a return has been made. In the above view of the matter, the answer to the second question is in the affirmative. brahim, J.-I agree.
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