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2003 (1) TMI 6 - SUPREME COURTValidity of the search - question of bias will have to be decided on the facts of each case - If the assessee is able to establish that the AO was in fact biased in the sense that he was involved or interested in his personal capacity in the outcome of the assessment or the procedure for assessment, no doubt, it would be a good ground for setting aside the assessment order -bias not established in the instant case - appeal of assessee is allowed
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