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1982 (5) TMI 117

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....0 is the assessment year concerned. Year ended 11th Apr, 1979 is the previous year. No notice under section 139 (2) was served on the assessee. Return of total income was under section 139 (1) due to be filed by 11th August, 1979. As for the assessment year 1978-79 registration stood continued as per ITO's order dated 16th October, 1979. Form No. 12 declaration was due to be filed on 11th August, ....