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2013 (3) TMI 749 - ITAT COCHINExtract: .......ordingly, the consequential order passed by the assessing officer cannot stand in the eyes of law. Hence, the same is quashed. 10. In the result, appeal of the taxpayer in IT(SS)A No.01/Coch/2011 is allowed and the appeals of the revenue in IT(SS)A. No.02 & 03/Coch/2011 are dismissed. Order pronounced in the open court on this 28th March, 2013.
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