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    <title>1984 (10) TMI 86 - ITAT CALCUTTA-C</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) findings that the assessment for the year 1978-79 was not barred by limitation and there was no non-compliance with section 129. The Tribunal found the opportunity provided by the IAC was effective, and the assessment was deemed valid. The assessee&#039;s appeal on these grounds was dismissed.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) findings that the assessment for the year 1978-79 was not barred by limitation and there was no non-compliance with section 129. The Tribunal found the opportunity provided by the IAC was effective, and the assessment was deemed valid. The assessee&#039;s appeal on these grounds was dismissed.</description>
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