Amendment of section 275

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..... on (1) , with effect from the 1st day of June, 2003- (a) after clause (a) , the following proviso shall be inserted, namely :- "Provided that in a case where the relevant assessment or other order is .....

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..... pleted, or within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Chief Commissioner or Commissioner, whichever is later;"; (b) in claus .....

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