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1997 (3) TMI 39 - HC - Income Tax
Extract:
.......tion. This should be done within the prescribed period, though the actual service of the order may be beyond that period. For both years the assessment orders were despatched after the period of five years prescribed under s. 35 (2). In the light of the above, we answer the question in the negative in favour of the assessee and against the Revenue.