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1978 (7) TMI 223 - ITAT MADRAS-CExtract: .......the assessment is not valid. That being the case the question of the ITO bringing to tax an entirely different amount which was considered by audit which did not weigh with him at the stage of issuing notice under s. 148 does not arise. 11. In the view that we have taken, we do not go into the merits of the addition made. 12. The appeal is allowed.
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