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1960 (10) TMI 4 - SC - Income TaxWhether the proceedings for assessment were commenced within the period of limitation prescribed for serving notice of assessment under section 34(1)(a) of the Act? Held that:- The High Court was therefore right in holding that the proceedings for assessment were properly commenced within the period of limitation prescribed by section 34(1)(a) from the close of the year of assessment. The appeal fails and is dismissed
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