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2013 (3) TMI 833 - AT - Income TaxExtract: .......s have become time bassed by limitation, the same cannot be assessed by invoking the provisions of section 41(1) of the Act. In such circumstances, we have no alternative except to confirm the findings of CIT(A) and appeal of revenue is dismissed. 5. In the result, appeal of revenue is dismissed. 6. Order pronounced in the open court on 19.03.2013.
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