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1992 (6) TMI 94 - AT - Income TaxExtract: .......tention also after observing the principle of natural justice and also the provisions of Rule 40(1) because the return was filed on 30-1-1986 and the assessment was made on 12-2-1987 after more than one year and thus one of the conditions laid down in Rule 40 is satisfied. 11. In the result. the appeal succeeds as per further directions given above
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