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1982 (5) TMI 38 - HC - Income TaxExtract: .......id. It would not extend the period of limitation for making the assessment and the assessment made on January 23, 1975, being beyond the period of limitation, was invalid in law. We, therefore, answer the question in the affirmative, in favour of the assessee and against the department. The assessee is entitled to costs. Which we assess at Rs. 250.
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