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2013 (4) TMI 933 - AT - Income TaxExtract: .......facts and circumstances of the case, we are of considered opinion that the order of CIT was beyond the period of limitation. Therefore, we set aside the impugned order and allow the appeal of the assessee. 10. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on Thursday, the 4th day of April, 2013 at Chennai.
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