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1971 (7) TMI 52 - SC - Indian LawsWhether the proceedings initiated by the Tax Officer by means of a notice under section 7 of the Act were beyond the time prescribed and therefore the proceedings taken were not maintainable against the assessee? Held that:- Reading sections 6 to 8 together, we come to the conclusion that the proceedings under section 7 or section 8 will have to be taken within the period of one year mentioned in section 8. Appeal dismissed.
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