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2006 (5) TMI 112 - AT - Income TaxExtract: .......d 192-1996, as there is no seizure vide panchnama dated 25-4-1996 besides the facts that panchnama dated 25-4-1996 is not a valid panchnama. Hence, it is held that order passed by the Assessing Officer is barred by limitation. 47. to 120. These paras are not reproduced here, as they involved minor issues. In the result the appeal is partly allowed.
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