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1993 (2) TMI 137 - AT - Income TaxExtract: .......ght of the decision of the Tribunal in the case of N. Raghavan Pillai v. ITO 1991 KLJ (TC) 75, we hold that as the assessee has not paid the amount to the Government within the time allowed, section 43B is not attracted. For this reason, we decline to interfere with the order of the CIT (Appeals). 13. In the result the revenue s appeal is dismissed
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