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2007 (1) TMI 95 - PUNJAB AND HARYANA HIGH COURTBefore assessment could take place assessee sought to claim further deduction by filing a letter – AO did assessment applying sec. 144B as difference between the income declared in original return and revised return was more than 1 lakh – held that return originally filed could not be revised merely by filing a letter so AO was wrong in considering letter as revised return – extended period of limitation u/s 153 not applicable for assessment
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