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1989 (1) TMI 97 - HC - Income TaxExtract: .......53(2)(a) of the Act, the revised assessment should have been made on or before March 31, 1974, but having been actually made on September 10, 1976, was clearly time-barred. The Tribunal was right in holding so. We, therefore, answer the question referred to us in the affirmative and against the Revenue. There will be, however, no order as to costs.
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