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    <description>The Tribunal held that the limitation for framing reassessment should start from the date when the High Court directed the Assessing Officer to frame the assessment, rather than from the date of the ITAT order. The Tribunal rejected the assessee&#039;s objection on the limitation issue and directed the case to proceed for hearing on other grounds raised by both parties.</description>
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      <description>The Tribunal held that the limitation for framing reassessment should start from the date when the High Court directed the Assessing Officer to frame the assessment, rather than from the date of the ITAT order. The Tribunal rejected the assessee&#039;s objection on the limitation issue and directed the case to proceed for hearing on other grounds raised by both parties.</description>
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