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2007 (4) TMI 293 - AT - Income TaxExtract: .......und wicket due to the fact that the assessee filed the advance tax before the search and secondly there was still time available with the assessee to file the return under section 139(4) of the Act. In view of these facts and judicial pronouncements, we allow the appeal of the assessee and reverse the order of the learned first appellate authority.
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