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    <title>1982 (3) TMI 103 - ITAT BOMBAY-A</title>
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    <description>The Tribunal held that the Income Tax Officer (ITO) correctly treated the objections as time-barred and completed the assessment within the permissible period by excluding 30 days as provided under section 153. The matter was remanded to the Commissioner (Appeals) for addressing any remaining grounds in the appeal, and the appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal held that the Income Tax Officer (ITO) correctly treated the objections as time-barred and completed the assessment within the permissible period by excluding 30 days as provided under section 153. The matter was remanded to the Commissioner (Appeals) for addressing any remaining grounds in the appeal, and the appeal was allowed for statistical purposes.</description>
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