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1986 (11) TMI 93 - AT - Income TaxExtract: .......ion, we are satisfied that as per the provisions of sec. 150 read with section 153(3) and Explanation 2 of sec. 153, the bar of limitation stood lifted and the supplementary assessments made on the two assessees for the assessment years 1973-74 and 1974-75 were valid and justified. 12. The appeals filed by the assessee fail and are hereby rejected.
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