1927 (2) TMI 16

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....impose any period of limitation within which the Commissioner's powers of review under section 35 in respect of an assessment proceeding must be exercised? (a)If so, is the Commissioner debarred from reviewing the, present case? We have recently held in Reference No. 20 of 1926(1) that the Income-tax Commissioners powers under section 33 are subject to the limitation imposed by section 35 a....