Interpretations in this Chapter.

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..... espect of any financial year or years which may be pending before the Assessing Officer on the date on which an application under sub-section (1) of section 273 is made but does not include,— (i) a proceeding for making fresh assessment in pursuance of an order under section 191 or section 192; (ii) an assessment or reassessment proceeding during which prosecution proce .....

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