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1971 (1) TMI 16 - SC - Income TaxCounsel conceded that the question whether by virtue of the second proviso to sub-section (3) of section 34 the assessment could be completed outside the bar of that sub-section was not argued and not even raised before the Tribunal or before the High Court. We do not, therefore, deem it necessary to record our answer to the question raised - Revenue's appeal is dismissed
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