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1980 (3) TMI 9 - ANDHRA PRADESH HIGH COURTExtract: .......of the land in those proceedings. In the result, the question referred to us for a decision is answered in favour of the Revenue as follows On the facts and circumstances of the case, reassessment proceedings are not barred by limitation as they are covered by s. 147(a) of the Act but not by s. 147(b) of the Act. There will be no order as to costs.
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