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<h1>Dismissal of Special Leave Petition Allows Objections on Limitation Period</h1> <h3>Empire Stores Versus Income Tax Office</h3> The SC dismissed the special leave petition, allowing the petitioner to raise objections on the limitation period before the assessing authority and in ... - The Supreme Court dismissed the special leave petition, stating that the petitioner can raise objections regarding the application of a larger period of limitation before the assessing authority and in appeal if necessary. The court emphasized that the petitioner's arguments can be presented in appropriate proceedings.