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2008 (1) TMI 372 - KARNATAKA HIGH COURTSearch – one of the partners send a letter to dept. stating that partners are willing to voluntarily offer an additional income subject to deduction u/s 80HHC - solely relying upon that letter, AO passed an assessment order rejecting the revised return filed by the assessee – held that it was duty of AO to scrutinize the revised return – claim u/s 80HHC could be rejected only if AO found any irregularity in revised return – said letter can’t be treated as return filed or statement u/s 132(4)
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