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1978 (5) TMI 15 - HC - Income TaxExtract: .......may have been some such defects and hence the Tribunal was justified in directing the assessee to rectify the defects within the meaning of s. 185(2). We, therefore, answer both the questions referred to us in the affirmative, in favour of the assessee and against the department. The assessee will be entitled to costs which are assessed at Rs. 200.
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