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1997 (11) TMI 139 - AT - Income TaxExtract: .......163(1)(c). The order passed under section 163(2) was proper and valid. The ld. CIT(A) was justified in upholding the order of the Assessing Officer for all the four years in question. 27. We also hold that as there was no time limit provided the order under section 163(2) was not time-barred. 28. In the result, the assessee s appeals are dismissed.
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