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1981 (7) TMI 111 - ITAT COCHINExtract: .......g the notice under section 59 on 28-8-1974. The reassessment made cannot, therefore, be considered to have been validly made. It is, accordingly, cancelled. 11. Since we have held that the reassessment has not been validly made the other grounds raised along with the original memorandum of appeal are not considered by us. 12. The appeal is allowed.
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