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2016 (10) TMI 1044 - DELHI HIGH COURTValidity of assessment u/s 153 - Held that:- The following question of law arises:- “Did the ITAT fell into error in holding that the assessment order for AY 2003-2004 was time barred given the pre-condition Clause (iii) of explanation (i) to Section 153 (1) of the Income Tax Act which led to the amendment to that provision by Finance Act no. 2 Act of 1996?.” List on 04.01.2017.
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