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1972 (2) TMI 30 - CALCUTTA HIGH COURTExtract: .......VI and time was allowed up to 30th December, 1964, but the assessee filed the return some time in 1967. In the circumstances, therefore, in my opinion, the notice under section 271 cannot be said to be without jurisdiction or prima facie invalid. The rule is, therefore, discharged. All interim orders are vacated. There will be no order as to costs.
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