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1975 (12) TMI 125 - HIGH COURT OF ANDHRA PRADESHExtract: .......fficer within the meaning of clause (35) of section 2 of the Income-tax Act and he has a statutory duty and obligation to furnish the return of the company for the assessment year 1966-67 and assist the Income-tax Officer to complete the assessment in accordance with law. In the result, the appeal is allowed but there shall be no order as to costs.
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