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    <description>The HC ruled in favor of the appellant, determining that the order under Section 201(1) and 201(1A) of the Income Tax Act for assessment years 2007-08 to 2009-10 was barred by the four-year limitation period. Consequently, the HC set aside the ITAT&#039;s orders dated 6.3.2014, 15.12.2014, and 12.8.2016, without addressing other substantial questions.</description>
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