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2001 (1) TMI 202 - ITAT AHMEDABAD-AExtract: .......also invalid and bad in law. Since the notice issued under s. 158BD is bad in law the assessment completed by the AO under s. 158BD in consequence of invalid notice under s. 158BD has to be cancelled. 12. As the assessment under s. 158BD has been cancelled it is not necessary to consider other grounds of appeal. 13. In the result appeal is allowed.
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