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1971 (7) TMI 34 - KARNATAKA HIGH COURTIf the provisions of the proviso to sub-section (2) and the provisions of sub-section (4)(a) of section 139 are perused, it is clear that sub-clause (iii) of the proviso to sub-section (1) of section 139 applies not only where the assessee requests for extension of time for furnishing his return of income but also where the date fixed originally under section 139(2) falls beyond the date specified in the proviso to sub-section (2) of section 139. In that view, the levy of interest in the impugned assessment orders was perfectly legal and the contention urged on behalf of the petitioner has to fail.
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