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1980 (7) TMI 33 - ORISSA HIGH COURTExtract: ......., delay in the filing of the declaration under s. 184(7)(ii) of the Act could not be taken as a defect within the meaning of s. 185(2) of the Act and, consequently, the order of the ITO rejecting the declaration could not amount to an order under s. 185(3) of the Act. Parties are directed to bear their own costs of this reference. PANDA J.-I agree.
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