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1990 (3) TMI 37 - KARNATAKA HIGH COURTExtract: .......orm the same duty on an earlier application which, in the eye of law, does not exist. I may, however, observe that the application made under section 139(3) of the Act was before the amendment. That amendment has taken away the discretion of the Income-tax Officer earlier provided to grant extension. The petition is misconceived and it is rejected.
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