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1985 (3) TMI 83 - AT - Income TaxExtract: .......ted in him under section 125A. Therefore, the provisions of section 144B are not applicable in this case in view of sub-section (7) of section 144B thereof. The order of assessment has been made on 25-9-1980 and is, thus, clearly barred by limitation. Such an order requires to be annulled and not set aside. 17. In the result, the appeal is allowed.
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