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1999 (8) TMI 115 - ITAT CHANDIGARH
Extract:
.......Officer. Accordingly we quash the assessment framed in this case without following the due process of law as contemplated under the provisions of section 158BD. Since the contentions of the ld. counsel have been accepted on legal grounds, we do not propose to deal with the other grounds raised in the appeal. 13. In the result the appeal is allowed.