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1981 (2) TMI 117 - ITAT CALCUTTA-EExtract: .......al submissions we agree with the findings of the AAC and dismiss the appeals. It is, therefore, not necessary for us to consider the alternative contention advanced on behalf of the assessee that there was compliance with the terms of r. 17 as the assessee had submitted returns under s. 148 which is tantamount to submission of returns under s. 139.
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