779/CBDT.

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.... is invited to para 3 of Board's Instruction No.426 contained in letter F.No.233/1/72-A&PAC dated 14.6.72. 2. Inspite of aforementioned instructions of the Board cases have come to light where divide....

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.... dividend warrants or other relevant documents filed by the assessees along with their returns are misplaced and missing at the time of assessment. 3. I am, therefore, directed to reiterate the instr....