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2001 (9) TMI 237 - ITAT CHANDIGARHExtract: ....... of the Tribunal Amritsar Bench, held that notices issued under s. 148 on 6th May, 1991 in all the assessment years, were barred by period of limitation. These notices and subsequent assessment proceedings taken thereby were without jurisdiction. These are accordingly cancelled. 12. In the result, all the appeals filed by the assessees are allowed.
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