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1995 (4) TMI 120 - AT - Income TaxExtract: ....... absurd or unintended result, the language of the statute can be modified to accord with the intention of Parliament and to avoid absurdity. 10. We, therefore, for the reasons given above unhsitatingly reverse the view taken by the A/C and hold that the assessment is not time-barred by limitation. 11. In the result, the revenue s appeal is allowed.
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