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2002 (8) TMI 254 - ITAT ALLAHABAD
Extract:
.......ction 158BA(3) and CBDT Circular No. 717 dated 14-8-1995. Keeping in view the above discussion, the findings on all issues, C.B.D.T. Circular and the authorities referred to above, we set aside and quash the impugned assessment order dated 27-11-1997 on preliminary issues as well as on merits. 33. As a result, the appeal of the assessee is allowed.