1997 (3) TMI 39

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....980-81. The question referred for the opinion of this Court is as follows : "Whether, on the facts and in the circumstances of the case, the assessment for the years 1979-80 and 1980-81 were completed within the period prescribed under sub-s. (2) of s. 35 of the Agrl. IT Act." Sec. 35(2) provides that no order of assessment under s. 18 or assessment or reassessment under sub-s. (1) of s. 35 ....