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2008 (1) TMI 525 - ITAT AHMEDABAD-DExtract: .......e AO, nothing new has happened. Accordingly. assessment reopened under s. 147 r/w s. 148 is bad in law and hence reopening is quashed. 18. As the issue on jurisdiction is decided against the Revenue and in favour of the assessee, we do not feel it necessary to adjudicate the issue on merits. 19. In the result, the appeal of the assessee is allowed.
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