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2001 (3) TMI 44 - HC - Income TaxExtract: .......y on or before 31st March, 1991. The initiation of proceedings in February, 1997, being beyond the jurisdiction of the AO cannot fructify in any fruitful proceedings. Accordingly, this petition is allowed. The impugned notice dt. 17th Feb., 1997, and the proceedings, if any, taken subsequent thereto are quashed. There shall be no order as to costs.
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