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1984 (2) TMI 147 - ITAT COCHINExtract: .......d the return under section 139. As, in the present case, it is admitted that the assessee had filed a return under section 139, we would direct the ITO to determine the loss on the basis of the return and to allow set off of the same in the assessment year under appeal according to the provisions of the Act. 7. In the result, the appeal is allowed.
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