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BUDHINDRA NATH SARNIA versus COMMISSIONER OF INCOME-TAX


Extension of Assessment Limit Extension of Limitation If the Assessing Officer is satisfied on the material on record that Section 271 (1) (c) is applicable, then no satisfactory explanation regarding the deposit of the diagnostic name can be extended to the Indian Income Tax. Is. Acts, 1961, sections 153 and 271 (1) (c)

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