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1992 (5) TMI 54 - AT - Income TaxExtract: .......aft assessment order. In fact we have already held that extended time limit cannot be computed in this case as there was no direction from the IAC on the first draft assessment order. 14. In the result, for the reasons stated hereinabove, we hold that the assessment is time barred and thus cancelled. 15. The appeal filed by the assessee is allowed.
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