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2007 (11) TMI 123 - HC - Income TaxAssessment order passed when the interim order of suspension, (suspension of transferring order) was in force – whether period when suspension order was operative will be excluded in calculating limitation for assessment or not – held it is not excludible because suspension was for transferring the case not for assessment proceedings – Comm(A) order, annulling the assessment order could not be said invalid – assessment not time barred as per section 153(3)(ii)
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