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1959 (7) TMI 55 - HC - Income TaxExtract: .......om which the time for payment was extended. But as I am of opinion that the recovery proceedings are not barred, in view of proviso (iv) it is not necessary to examine this question. In the result, therefore, we see no force in this petition and it is rejected with costs which we assess at ₹ 300. C.P. SINHA, C.J.--I agree. Petition dismissed.
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