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2017 (8) TMI 409 - AT - Income TaxEffect of assessment order passed by the AO u/s 144C(13) beyond the period prescribed - Held that:- From the plain provisions of section 144C of the Act, we are of the considered opinion that the proceedings cannot be declared as null and void simply because the AO passed the assessment order beyond the period prescribed there under. In the circumstances, grounds relating to limitation, raised by the assessee-company are dismissed
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