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2024 (5) TMI 1695
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....espondent : Shri V.R. Pavan Kumar, AR ORDER [per: R. MURALIDHAR] The Division Bench had agreed on the issue of limitation that extended period of limitation is not available to the Department. However, there was a difference of opinion which is recorded in Para 15 of the Division Bench Order which is as follows: "15. As there is difference of opinion between the Members, we refer....
TaxTMI
TaxTMI