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1979 (10) TMI 70 - KARNATAKA HIGH COURTExtract: .......eriod prescribed under s. 73A(b) of the Act and he could not commence any proceedings for reassessment as three years had elapsed from the date of first assessment. Accordingly, the notice dated September 6, 1974, is quashed and the respondent is restrained from taking any proceedings pursuant to the said notice. Parties shall bear their own costs.
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