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1990 (6) TMI 114 - ITAT INDOREExtract: .......15 days from the date of intimation. The ITO was, therefore, not justified in treating the return of income invalid. Consequently, he was not justified in treating that no return was filed by the assessee and thereby computing the period of delay of 31 months. The penalty of Rs. 10,965 is, therefore, deleted. 5. In the result, the appeal is allowed
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