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2011 (2) TMI 1432 - ITAT BANGALOREExtract: ........s. 153A were not fulfilled, as rightly ruled by the Hon’ble Gujarat High Court, any action taken u/s 153C of the Act stands vitiated. It is ordered accordingly. 9. In the result, the Revenue’s appeals for all the assessment years under challenge are dismissed. The order pronounced on Friday, the 11th day of February, 2011 at Bangalore.
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