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1961 (12) TMI 112 - HC - Income TaxExtract: ....... in respect of this (otherwise barred) year. This appears to me to be the right interpretation of this sub-section (4) of section 34 of the Act and accordingly the notice issued on 19th January, 1960, was not barred by limitation but was a good and valid notice. In the result the appeal must fail and it is accordingly dismissed with costs. I agree.
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