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2007 (2) TMI 657 - ITAT BANGALOREExtract: .......d the assessments on the ground that reopening itself is bad in law, we do not find it necessary to dispose of the other grounds of appeal for the reason that it would be an academic exercise. In the result, appeal of the assessee for asst. yr. 1998-99 is allowed in part to the extent indicated above and the appeal for asst. yr. 1995-96 is allowed.
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