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1986 (6) TMI 90 - AT - Income TaxExtract: .......mendment has come into force with effect from 1-10-1984 whereas the orders were passed on 12-4-1983 to which the above amendment was not applicable. The above orders of assessment passed under section 143 were clearly barred by time and the AAC was right in annulling the same. We accordingly uphold the decision of the AAC and dismiss these appeals.
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