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2011 (4) TMI 1441 - ITAT MUMBAI
Extract:
....... reasons as discussed in the Revenue's appeal for asst. yr. 1999-2000 in para Nos. 7 to 21 of this order, uphold the findings of the learned CIT(A) in quashing the order passed by the AO under s. 143(3) r/w s. 147 of the Act. The grounds taken by the Revenue are, therefore, rejected. 23. In the result, the Revenue's appeals stand dismissed.