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    <description>The Tribunal allowed the appeal, determining that the assessment order dated 25-9-1980 was barred by limitation and needed to be annulled. The application of section 144B was found to be inapplicable as the IAC, Allahabad, had exercised powers under section 125A, excluding the provisions of section 144B.</description>
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      <description>The Tribunal allowed the appeal, determining that the assessment order dated 25-9-1980 was barred by limitation and needed to be annulled. The application of section 144B was found to be inapplicable as the IAC, Allahabad, had exercised powers under section 125A, excluding the provisions of section 144B.</description>
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