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2023 (10) TMI 1234 - AT - Income TaxAssessment u/s 153C - unexplained cash credit u/s 68 - limitation period of six years - HELD THAT:- As considering this admitted factual position, respectfully following the judgment of Jasjit Singh [2023 (10) TMI 572 - SUPREME COURT] we hold that the assessment year 2006-07 would fall beyond six years as contemplated by the law. Therefore, we set aside the impugned assessment order being bad in law. Decided in favour of assessee.
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