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1977 (7) TMI 65 - ITAT AMRITSARExtract: .......n behalf of the assessee, this explanation is wholly insufficient and Prima facie unreasonable, inasmuch as, the assessee had already filed the wealth tax return for the next preceding two years on an earlier date, i.e. 28th March, 1972. There is no warrant to interfere with the order of the AAC. 3. In the result, the appeal fails and is dismissed.
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