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2006 (11) TMI 252 - ITAT DELHI-GExtract: .......01 was merely release order and could not extend period of limitation. Thus objections taken by the assessee before the learned CIT(A) were rejected without any legal justification. We accept objection raised on behalf of the assessee and hold that assessment made by the AO was out of time as prescribed under s. 158BE(1)(b). It is hereby cancelled.
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