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1990 (9) TMI 318 - ORISSA HIGH COURTExtract: ....... penalty proceeding was initiated beyond the period of three years prescribed for assessment proceeding, it is maintainable in the absence of any specific provision providing for limitation for the same in the Act and the Rules made thereunder. There shall be no order as to costs. K.C. JAGADEB ROY, J.-I agree. Reference answered in the affirmative.
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