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1992 (5) TMI 46 - AT - Income TaxExtract: ....... not justified in reopening the assessment for assessment year 1975-76. 18. We, therefore, vacate the impugned order of the Appellate Commissioner and quash the assessment made on the assessee by resorting to the provision of section 147(a) of the Income-tax Act, 1961, as the same being without jurisdiction. 19. In the result, the appeal is allowed
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