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1982 (5) TMI 175 - PUNJAB AND HARYANA HIGH COURTExtract: .......ment too is illegal and it was not made within the prescribed period. For the aforesaid reasons, we hold that on the facts and circumstances of the present cases, these fall within the ambit of section 11-A and not section 21(1) of the Act. Thus, the question is answered in favour of the assessee and against the revenue. SURINDER SINGH, J.-I agree.
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