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2000 (11) TMI 83 - HC - Income TaxExtract: .......essment year 1995-96 in pursuance of the return filed under section 139 stands and the appeal arising out of that and pending before the Commissioner of Income-tax, shall also stand restored. Therefore, there is nothing wrong in the notice issued under section 142 or 143(2) of the Act. In the result, the appeal is allowed with no order as to costs.
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