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2010 (5) TMI 681 - ITAT LUCKNOWExtract: .......onfirmed view that the learned CIT(A) was fully justified in setting aside the assessment orders passed by the Assessing Officer by reopening the assessment under section 147 of the Act solely on the basis of the DVO rsquo s report. Accordingly, we do not see any merit in these appeals of the Department. 7. In the result, the appeals are dismissed.
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