2003 (2) TMI 44

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....t, and Mr. U. Bhuyan, learned counsel for the respondents. For the assessment year 1988-89 the order of assessment was passed in respect of the assessee Namdang Tea Company (India) Limited. The Revenue having by the order of assessment preferred an appeal before the Income-tax Appellate Tribunal. The appeal was barred by limitation. In paragraph 13 of the judgment delivered by the Tribunal it h....