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1975 (7) TMI 24 - HC - Income TaxExtract: .......ch the provisions of section 28(1)(c) apply. The assessment, therefore, which has admittedly been made after the expiry of four years was clearly barred by time. We, accordingly, answer the question in the affirmative, in favour of the assessee and against the department. The assessee is not represented and, therefore, we make no order as to costs.
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