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1991 (1) TMI 86 - ALLAHABAD HIGH COURTExtract: .......of the Tribunal, as pointed out by the Tribunal in its order under section 256(1) of the Act. Secondly, section 139(4) can have no conceivable application to the facts of this case when, admittedly, the return was not filed before the making of the assessment but was filed thereafter. The income-tax application is, accordingly, dismissed. No Costs.
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