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1993 (3) TMI 172 - ITAT JAIPURExtract: .......r ss. 139(8), 215 and 216 is chargeable. We agree with the contentions of the learned counsel and find that it is covered by the ratio of decision of the Hon ble Supreme Court in the case of Ganesh Dass Sreeram vs. ITO (1987) 66 CTR (SC) 135 (1988) 169 ITR 221 (SC). It is, therefore, directed to be deleted. 5. Accordingly, appeal is partly allowed.
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