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1977 (7) TMI 29 - HC - Income TaxExtract: .......n 43 of the Act, the Tribunal was clearly right in coming to the conclusion that the second proviso to section 34(1) of the Act applies and the notice is barred by limitation. We, therefore, answer the question in the affirmative, in favour of the assessee and against the revenue. There will be no order as to costs. BIMAL CHANDRA BASAK J.--I agree.
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