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    <description>The tribunal concluded that the rectification order dated 10.03.2000 was barred by limitation as it exceeded four years from the original assessment order dated 29.03.1995. The tribunal quashed the lower authorities&#039; orders, deeming them time-barred under section 154(7) of the IT Act, and allowed the appeal of the assessee.</description>
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      <description>The tribunal concluded that the rectification order dated 10.03.2000 was barred by limitation as it exceeded four years from the original assessment order dated 29.03.1995. The tribunal quashed the lower authorities&#039; orders, deeming them time-barred under section 154(7) of the IT Act, and allowed the appeal of the assessee.</description>
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