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2012 (8) TMI 148 - KARNATAKA HIGH COURTSearch - assessment order – limitation – Held that:- Panchanama was drawn on 7.2.1996 - Again a third visit was made and a panchanama came to be drawn on 25.4.1996 - order of assessment came to be passed on 24.4.1997 - time starts running from the date of the first Panchanama – assessment order should be passed within one year therefrom - entire order is set aside on the ground of bar of limitation
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