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In the result , the appeal filed the assessee in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
142(1) of the 1961 Act. The ld. CIT(A) observed that in case of return of income filed under Section 148 of the 1961 Act , “ the provisions of this Act shall, so far as may be , apply accordingly as if such return were return required to be furnished under section 139”. Thus, the ld. CIT(A) rejected the contentions