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1983 (10) TMI 80 - AT - Income TaxExtract: ....... happen is that the carry forward of eight years calculated from the end of 1971-72 assessment year would be in effect only for seven assessment years because there was no assessment for 1972-73. This would be the correct interpretation of proviso to section 71(2) read with the provisions of section 72(3). 8. In the result, the appeal is dismissed.
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