1999 (3) TMI 19

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....run Kathpalia and R. P. Dave, Advocates ORDER We have heard learned counsel. We find no merit in the appeal. The precise question to be answered, as formulated in the judgment and order under appeal, is whether a return filed and accepted in pursuance of an order made under section 146, particularly on the ground mentioned in clause (i) of sub-section (1) thereof, can be treated as a return file....