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1962 (10) TMI 54 - ANDHRA PRADESH HIGH COURTExtract: .......e assessment having not been admittedly completed as required by section 14(1) within 4 years from the expiry of the year to which the assessment relates, the assessment is invalid and unenforceable. Accordingly, the revision case is allowed and the impugned assessment order is set aside. There shall be no order as to costs. Advocate s fee Rs. 150.
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