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1978 (7) TMI 102 - GAUHATI HIGH COURTExtract: .......rary. Learned counsel for the applicant was unable to point out that it was on account of any investigation or detection by the Income-tax Officer that the revised return including the minor child s income was filed by the assessee. In these circumstances, we see no force in this application and hereby dismiss it, but without any order as to costs.
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