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1990 (12) TMI 39

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..... are of the opinion that the following three questions of law, as suggested, do hereby arise out of the order of the Tribunal : "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified, in law, in excusing the delay in filing the return for the assessment year 1972-73 when the application for extension of time was rejected by the Assessing Of .....

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