Invoking the provisions of Section 172 r.w.s. 163 - The assessment was thus framed almost three years after the end of the relevant previous year. Viewed in this perspective, the impugned order under section 172(4) was indeed barred by limitation. - AT
Invoking the provisions of Section 172 r.w.s. 163 - The assessment was thus framed almost three years after the end of the relevant previous year. Viewed in this perspective, the impugned order under section 172(4) was indeed barred by limitation. - AT
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