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    <description>Assessment completed beyond the prescribed three-year period was held unsustainable on limitation grounds, as the only surviving issue concerned the validity of the assessment order. The parties accepted that the point was already settled by binding precedent, and the Court applied that prior decision to conclude that the delayed assessment could not stand. The matter was resolved in favour of the assessee, and the appeal was disposed of in line with the earlier authoritative ruling governing limitation in assessments under the Act.</description>
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      <description>Assessment completed beyond the prescribed three-year period was held unsustainable on limitation grounds, as the only surviving issue concerned the validity of the assessment order. The parties accepted that the point was already settled by binding precedent, and the Court applied that prior decision to conclude that the delayed assessment could not stand. The matter was resolved in favour of the assessee, and the appeal was disposed of in line with the earlier authoritative ruling governing limitation in assessments under the Act.</description>
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