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1994 (3) TMI 50 - RAJASTHAN HIGH COURTExtract: .......ibunal was justified in holding that the limitation provisions contained in section 153(2)(a) were applicable and not in section 153(1)(c) of the Income-tax Act, and, consequently, the assessment order passed by the Income-tax Officer was within time. The reference is answered in favour of the Revenue and against the assessee. No order as to costs.
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