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    <description>The High Court of Rajasthan dismissed the appeal regarding the assessment time-limit in compliance with the Tribunal&#039;s direction. The Court found that the assessment following the Tribunal&#039;s direction could be conducted at any time as per section 150(1) of the Income Tax Act, 1961. The appellant&#039;s counsel had acknowledged the assessment year for the valuation of gold and the specified amount, leading to the Court&#039;s decision not to interfere in the appeal, resulting in dismissal at the admission stage.</description>
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      <description>The High Court of Rajasthan dismissed the appeal regarding the assessment time-limit in compliance with the Tribunal&#039;s direction. The Court found that the assessment following the Tribunal&#039;s direction could be conducted at any time as per section 150(1) of the Income Tax Act, 1961. The appellant&#039;s counsel had acknowledged the assessment year for the valuation of gold and the specified amount, leading to the Court&#039;s decision not to interfere in the appeal, resulting in dismissal at the admission stage.</description>
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