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1999 (4) TMI 460 - AT - Income TaxExtract: .......ies in support of the view being taken by us here. In the circumstance the impugned assessment made by the Assessing Officer is cancelled. The order of the CIT(A) is also cancelled. Since we have held the assessment to be invalid, it is not necessary to discuss the factual merits of the case. 6. In the result, the appeal of the assessee is allowed.
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