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    <title>1984 (4) TMI 276 - PATNA HIGH COURT</title>
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    <description>Where a revised demand notice is issued after adjustments to the assessment, the limitation period for filing an appeal runs from the date of the revised notice and not from the original demand notice. The Patna HC applied this principle to hold that the appeal time had to be counted from the date on which the revised demand notice was served, because the revised notice superseded the earlier demand for limitation purposes.</description>
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    <pubDate>Fri, 20 Apr 1984 00:00:00 +0530</pubDate>
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      <title>1984 (4) TMI 276 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=154579</link>
      <description>Where a revised demand notice is issued after adjustments to the assessment, the limitation period for filing an appeal runs from the date of the revised notice and not from the original demand notice. The Patna HC applied this principle to hold that the appeal time had to be counted from the date on which the revised demand notice was served, because the revised notice superseded the earlier demand for limitation purposes.</description>
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      <pubDate>Fri, 20 Apr 1984 00:00:00 +0530</pubDate>
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