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1996 (11) TMI 58 - PUNJAB AND HARYANA HIGH COURTExtract: .......tfully follow the same and hold that the Income-tax Appellate Tribunal, Amritsar, committed an error of law in declaring the proceedings initiated by the competent authority as barred by limitation. Consequently, the appeal is allowed. The order passed by the Tribunal is set aside and the case is remanded to the Tribunal for decision on the merits.
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