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2017 (11) TMI 1483 - HC - Income TaxPeriod of limitation under Section 158 BD - start of limitation period - Held that:- The limitation will start from 03.01.1997 and assessment is beyond one year. In that view of the matter, the contention that the appeal is required to be preferred before the Tribunal and such contention was not raised before the third member and limitation issue is a mixed question of law and facts can be raised any time.
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