2017 (7) TMI 431

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..... issed. HC order confirmed [2015 (5) TMI 11 - CALCUTTA HIGH COURT]. HC has held that the audit commenced on 13th November 2000 and was concluded on 24th April, 2001. Thus 163 days were consumed in the audit. Therefore, the period of 163 days has to be excluded from the period of limitation. It is not also in dispute that the delay is of 150 days under Section 158BE2 (b). If the period of audit comp .....

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