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1985 (1) TMI 110 - AT - Income TaxExtract: .......e with Shri Gupta that remedy for the default committed by the assessee in refusing to sign the statement does not lie under s. 131(2). The ITO has such exceeded his jurisdiction under s. 131(2). In view of the above discussions we are unable to sustain the orders of the authorities below. They are annulled. 7. In the result, the appeal is allowed.
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