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2000 (8) TMI 46 - HC - Income TaxExtract: .......the end of the assessment year in which the notice under section 148 was served. Admittedly, the assessment is made within four years from the date of notice. Therefore, it cannot be said that the assessment is barred by limitation. In the result, we answer the question in the affirmative, that is, in favour of the Revenue and against the assessee.
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