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THANTHI TRUST versus COMMISSIONER OF INCOME-TAX


Limiting the Re-evaluation Limit 1 to 5 153 The Evaluation of the Assessment Impact includes the period of review of the assessment in 5 153, during which the proceedings withheld by the court were stopped by the Indian Income Tax Act, 1961. , Sections 2, 147 and 153 should be excluded in the computing limit.

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