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2012 (4) TMI 817 - ITAT MUMBAIExtract: .......bove two cases, the notices were issued by the A.O. are bad in law and accordingly this issue is also answered in favour of the assessee and against the revenue. I do not consider it necessary to go into the merits of all these cases. 14. In the result, all the appeals are allowed. Order pronounced in the open court on this day of 27th April, 2012.
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