2004 (9) TMI 705

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..... not in dispute that the appellant-assessee obtained the audit report within the specified date, L e., 31-12-1991. 3. Under Section 139 of the Income Tax Act, 1961, the appellant-assessee was required to file the return of income on or before 31-12-1991 but it was not filed within the due date. Delayed return was filed on 31-12-1992 but the audit report was not filed there with 4. He filed a .....

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