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1979 (10) TMI 99 - ITAT AHMEDABAD-BExtract: .......ed and eighty days extension comes into play w.e.f. 31st March, 1977. The assessment order having been passed on 21st Sept., 1977, that is before 30th Sept., 1977, it is within time under s. 153. We, therefore, agree with the ld. AAC that the order is not barred by limitation. 7. xxx xxx 8. xxx xxx 9. xxx xxx 10. xxx xxx 11. xxx xxx 12.-23. xvx xxx
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