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1998 (9) TMI 150 - ITAT NAGPURExtract: ....... was also determined as a consequence of the return during the assessment year 1991-92. Failure of the assessee, in the intervening years to file the return, as there was no taxable income, will not deprive the assessee the benefit extended under the section. The order of the CIT(Appeals) stands confirmed. 4. The appeal by the Revenue is dismissed.
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