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2002 (8) TMI 255 - ITAT ALLAHABAD
Extract:
.......s. 158BA(3) and CBDT Circular No. 717 dt. 14th Aug., 1995. Keeping in view the above discussion, the findings on all issues, CBDT Circular and the authorities referred to above, we set aside and quash the impugned assessment order dt. 27th Nov., 1997, on preliminary issues as well as on merits. 6. As a result, the appeal of the assessee is allowed.