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2008 (9) TMI 88 - HC - Income TaxAssessment order pursuant to search & seizure - limitation – assessee in the present case was not a company, but a partnership firm – tribunal found that Panchnama was not pertaining to assessee (firm) but to a company - revenue had sought time to file the relevant Panchnama, but the same has not been filed - no argument/contention of revenue before the Tribunal that Panchnama was containing a typographical / clerical error – assessment was rightly cancelled by ITAT on ground of limitation
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