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2011 (3) TMI 1665 - ITAT AHMEDABAD
Extract:
.......s noted above in the light of the above discussions, we find that the impugned order is not sustainable in law. We accordingly, set aside the impugned order u/s 263 of the IT Act and restore the order of the AO dated 20-12-2007 passed u/s 143 (3) of the IT Act. 10. In the result, the appeal of the assessee is allowed. Order pronounced on 25-03-2011