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2012 (2) TMI 716 - ITAT CHENNAIExtract: .......red by the limitation and consequently bad in law. Thus, even on this ground the assessment passed in consequence of notice u/s.158BD on 17.02.05 is liable to annulled and we do so. In the circumstances, the appeal of the assessee is allowed. 4. In result, appeal of the assessee is allowed. Order pronounced in the open court on 29th February, 2012.
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