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Return filed in response to sec. 148 notice fulfilled requirement of filing of return as mandated by sec. 12A

October 10, 2018[2018] 98 54 (Chandigarh - Trib.)/[2018] 172 ITD 640 (Chandigarh - Trib.)

IT : Where return of income had been filed in response to notice under section 148, requirement under section 12A filing of return of income stood fulfilled

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