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2006 (5) TMI 142 - ITAT JAIPUR-AExtract: .......A). 10. Hence, the assessment made under Chapter XIV-B of the Act, in pursuance of notice under s. 158BD is treated as invalid and void ab initio. Thus, the ground Nos. 1 and 2 of the assessee are allowed. 11. The ground No. 3 of the Department is general in nature and needs no adjudication. 12. In the result, the appeal of the assessee is allowed.
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