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1974 (7) TMI 34 - ORISSA HIGH COURTExtract: .......ear is of any avail when it was not filed along with the return of income ? We would answer the question in the negative by saying that, in the facts and circumstances, the declaration under section 184(7) is of no avail. In the result, the reference is discharged but, in the circumstances, there will be no order as to costs. B. K. RAY J.--I agree.
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