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1976 (11) TMI 8 - HC - Income TaxExtract: .......under s. 139(2) after the termination of the period prescribed by s. 139(1), the ITO cannot be deemed to have condoned the non-compliance to furnish a return under s. 139(1). In the premises aforesaid our answer to question No. 2 in this reference is also in the affirmative and in favour of the revenue. We make no order as to costs. DEB J.-I agree.
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