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COMMISSIONER OF INCOME-TAX versus SUNDARAM SPINNING MILLS


Assessment Limit Not Applicable to Re-Examination Under Section 144B5 7 147 Section 153 is not available till extension of limit of extension under section 1 (iv) Assessment, Indian Income Tax Act, 1961, Section 2 (8), ( 40), 143 (3)), 144b, 147, 153, exp. 1 (iv).

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