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1980 (3) TMI 31 - HC - Income TaxExtract: .......e of the third Explanation to s. 153. For this reason, s. 150 is not applicable though it is not disputed that the impugned notice was issued beyond the prescribed period of limitation. In the result, the writ petition succeeds and is allowed. The impugned notice for the assessment year 1967-68 is quashed. The petitioner would be entitled to costs.
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