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2002 (10) TMI 28 - KERALA HIGH COURTReassessment notice – time barred – validity - We agree with learned counsel that it is the period at the time of reassessment that will be looked into, if by the time of reassessment the entire assessment is not barred as per the provisions. Here, we find that at the time the second notice was issued, it was not barred by the earlier law and before the assessment, the ten year period has come. We are of the view that there is no time bar.
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