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    <title>2017 (9) TMI 1356 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court held that the notice for the assessment year 1992-93 was time-barred, rendering the addition made under Section 69 of the Act illegal. However, the notices for the subsequent years were within the time limit, and the additions for those years were upheld. The appeals related to the validity of notices served under Section 148 of the Income Tax Act, 1961, were decided accordingly.</description>
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      <description>The High Court held that the notice for the assessment year 1992-93 was time-barred, rendering the addition made under Section 69 of the Act illegal. However, the notices for the subsequent years were within the time limit, and the additions for those years were upheld. The appeals related to the validity of notices served under Section 148 of the Income Tax Act, 1961, were decided accordingly.</description>
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