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2008 (3) TMI 726 - ITAT AHMEDABAD
Extract:
.......assessment was not valid in the eyes of law. Therefore, the order of learned CIT(A) is vacated and assessment is annulled. Accordingly, ground No. 1 of the appeal is allowed. Since assessment has been annulled, ground Nos. 2 to 5 of the appeal do not survive for adjudication. o p /o p 8. In the result, appeal is allowed as indicated above. o p /o p