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1978 (8) TMI 99 - ITAT AMRITSARExtract: ........ As we have already concluded on the other legal objection that the impugned order has to be quashed, we do not enter into the last legal objection of the assessee and also the merits of the case. 8. For the reasons, we uphold the contention of the appellants and quash the impugned order. 9. In the result, all the appeals, succeed and are allowed.
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