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2002 (12) TMI 228 - AT - Income TaxExtract: ....... to be quashed. 6.3 On the pleas raised by the learned counsel for the assessee we have already concluded that the assessment is invalid and liable to be quashed. Accordingly, assessment framed by the DCIT is quashed and there is no need to go into the merit of the case. Ordered accordingly. 7. The result is that assessee rsquo s appeal is allowed.
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