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1997 (12) TMI 143 - ITAT COCHINExtract: .......ive, the only inference which can be drawn is that the notice was served after the limitation was over. The assessment made basing on the issue of such notice is not legally correct and it is bad in law. In this view of the matter, we set aside the orders of the lower authorities. 10. In the result, the appellant succeeds and the appeal is allowed.
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