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1994 (11) TMI 70 - HC - Income TaxExtract: .......assessment expired under clause (c), clause (b) was rightly attracted and the assessment could be completed within the extended period of eight years fixed thereunder. The assessment made on July 30, 1983, was therefore, well within time. On the facts of the case, we do not find any referable question of law. This petition is, therefore, dismissed.
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