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2002 (7) TMI 243 - AT - Income TaxExtract: .......barred by limitation of time under s. 149(1)(a)(ii) due to seven years having lapsed from the end of asst. yr. 1981-82, and that the reassessment was, therefore, time-barred. As such we find the learned CIT(A) rsquo s impugned order to be quite justified, and so we make no interference therein. 6. In the result, this appeal of Revenue is dismissed.
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