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1989 (1) TMI 61 - KERALA HIGH COURTExtract: .......tion to the assessee-firm after the expiry of the time given by the Income-tax Officer for complying with the defect in Form No. 12 ? The Appellate Tribunal is directed to refer the above two questions of law along with the statement of the case within two months from the date of receipt of a copy of this judgment. The original petition is allowed.
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