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2004 (5) TMI 253 - AT - Income TaxExtract: .......ded in ITA No. 226/JP/90 as the other grounds in this appeal relate to merits. The findings given in ITA No. 226/JP/90 shall apply mutatis mutandis. In order words, no finding is required to be given on the merit when it has been held that assessment was barred by limitation. 34. In the result, both the appeals are allowed as indicated hereinabove.
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