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COMMISSIONER OF INCOME-TAX versus GOVIND RAM & CO.


Returns to the assessment under section 139 (8) are re-evaluated before the Indian Income Tax Act, 1961, Sections 139 (8) of the Act, 1985, section 139 (8), Review 2 and 147 Circular No. 397, 16 1984 10 1984. Cannot receive action in.

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