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1991 (11) TMI 48 - GAUHATI HIGH COURTExtract: .......ther hold that the assessee was entitled to carry forward the loss as he had filed the return within the time allowed under sub-section (4) of section 139 of the Act though after the period prescribed by subsection (1). Accordingly, we answer the question referred to us in the affirmative and in favour of the assessee. We make no order as to costs.
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