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1943 (3) TMI 16 - HC - Income TaxExtract: .......old that they refer only to the relief by way of adjustment of the tax levied on the income of previous year and the consequential refund, if any, for which the assessee has to make a 'claim' under sub-sections (3) and (4). The plea of limitation cannot therefore prevail. I concur also in the order for costs. Reference answered accordingly.
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