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1981 (10) TMI 16 - MADHYA PRADESH HIGH COURTExtract: ....... CIT v. Hiralal Munnalal 1980 124 ITR 728, has taken the same view. Accordingly, we answer the question in the negative and hold that the Tribunal was not justified in holding that the amendment of s. 271 (1)(c) with effect from April 1, 1968, will not be applicable even though the return was filed on January 8, 1969. There is no order as to costs.
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