2007 (7) TMI 577

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..... arises for our consideration : "Whether the notice issued under section 142(1) of the Income-tax Act, 1961 and served on the assessee beyond a period of one year from the end of the relevant previous year is barred by limitation?" Filing of paper book is dispensed with. 2. Learned counsel for the parties submit that in view of the insertion of a proviso to section 142(1)(i) of the Act .....

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