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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Assessment time limits under sections 46 and 47 run from the due date for filing the annual return.</h1> Time limit for passing assessment orders under sections 46 and 47 is three or five years measured from the due date for filing the annual return, with the limitation period tied to the statutory due date rather than the actual filing or discovery date.

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