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2007 (1) TMI 538 - ALLAHABAD HIGH COURTExtract: .......43 in which Full Bench of this court held that where the case is reopened by the first appellate authority limitation provided under section 21(5) of the Act will apply. Admittedly, the assessment orders had been passed beyond the period specified under section 21(5) of the Act. In the result, both the revisions fail and are accordingly, dismissed.
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