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1977 (12) TMI 44 - ITAT DELHI-DExtract: .......in the computation of tax and other sums due by the assessee on the face of it and, therefore, the assessment order is invalid. It must, accordingly be annulled. 5. In view of our finding that the assessment order is invalid, we find it unnecessary to deal with other grounds of appeal raised by the assessee. 6. In the result, the appeal is allowed.
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