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This becomes a very relevant question of fact, one which is critical todetermine the question of limitation, in this case thus, a mixed question of law and fact. Thus, and in the absence of necessary facts, we find nothing untoward in the conclusion of the Tribunal rejecting the plea of limitation raised for the first time before it, particularly in the absence of any supporting material. We answer the substantial questions of law in favour of the Department and against the assessee. 18. This Civil Miscellaneous Appeal and the connected Miscellaneous Petition are dismissed. No costs. (A.S.M.,J.) (P.D.B.,J.) 02-01-2026 Index: Yes
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