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2004 (12) TMI 623 - ITAT HYDERABADExtract: .......ld not demonstrate that notice under section 158BD has been served on the assessee, we have to necessarily hold that the service is bad in law and that consequently in the light of the case cited supra, the assessment has to be cancelled and the appeals of the assessee have to be allowed. 19. In the result, the appeals of the assessees are allowed.
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