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1978 (4) TMI 124 - ITAT HYDERABAD-AExtract: ....... Andhra Pradesh High Court on which the assessee s counsel has placed strong reliance is squarely applicable. Since the notice was served beyond the period of limitation the reassessment made as a result thereof was without jurisdiction and void. No exception can be taken to the order of the AAC. 4. In the result, the appeal fails and is dismissed.
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