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2010 (9) TMI 1131 - ITAT CHANDIGARHExtract: ....... 143(2) of the Act, after the filing of return of income in response to reassessment proceedings initiated under s. 147/148 of the Act, the assessment order passed is invalid and the same is to be quashed. We uphold the order of CIT(A) and dismiss the ground of appeal raised by the Revenue. 10. In the result, the appeal of the Revenue is dismissed.
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