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1984 (5) TMI 126 - ITAT MADRAS-CExtract: .......in the previous year ended 31-3-1980 and such income could not be assessed in the assessment year relevant to the previous year ended 31-3-1979. The assessment made by the ITO was, therefore, correct in law and was not required to be disturbed by the Commissioner. We must, accordingly, cancel his order made under section 263. The appeal is allowed.
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