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2012 (8) TMI 971 - ITAT MUMBAIExtract: .......y the AO based on the invalid notice is void and liable to be set aside. 15. Since in both the cases the assessment itself is void and same are set aside. We, therefore, propose not to go into the merits of the case. 16. In the result, both the appeals of the assessees are allowed. Order pronounced in the open court on this day of 29th August, 2012
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