2010 (4) TMI 375

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..... years from the end of the relevant assessment year as laid down under section 149(1)(b) of the Act. Held that- the notice under section 148 dated March 29, 1989, for reopening the assessment for the .....

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..... assessment year 1980-81. 2. The main contention raised in the petition is that reassessment proceedings could be initiated only within four years from the end of the relevant assessment year as lai .....

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