2011 (7) TMI 136

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....sp; Following is the substantial question of law raised at the instance of the assessee:   "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessment order, dated 29.7.1998, was not barred by limitation in terms of Section 158 BE(1)(a) of the Income Tax Act, 1961?"   2. It is seen from the facts here that there was a sea....