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1994 (7) TMI 102 - ITAT AHMEDABAD-A
Extract:
.......that regular assessment if annulled being time-barred then it does not entitle the assessee in whose case assessment is made or who has paid advance tax and/or self-assessment tax, to get refund of the entire tax amount paid by him. 14. The appeal is allowed and the assessment order framed by the ITO is annulled, subject to observations made above.