1991 (7) TMI 18

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..... that, after service of the notice under section 148 of the Act for the assessment years 1986-87 and 1987-88 and the petitioner informing the Assistant Commissioner of Income-tax (assessing authority) that the return filed originally may be treated as a return filed in compliance with the notice under section 148 of the Act for the said two assessment years, the assessing authority has refused to d .....

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