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2002 (11) TMI 9 - SUPREME COURTInterpretation of the provisions of section 22 - Question that "Whether, the assessee will be entitled to the benefit for carry forward of loss to be set off in subsequent years even if the return of loss is filed beyond the time prescribed under section 139(3)", is a question of law - language of section 22 and section 139, sub-sections (3) and (4) of the Act do not prima facie appear to be pari materia and it cannot be said that the question raised by the Revenue is not an arguable one.
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